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Crane Company begins the month of March with $17,680 of Work in Process Inventory from Job 324. Information from job cost sheets shows the following additional costs assigned during March April, and May of 2022: Manufacturing Costs Assigned Job No. March April May 324 $27,040 325 20.800 $29,120 $15,600 326 42.640 11.440 327 16,640 40,560 328 35,360 53,040 Job 324 was completed in March. Jobs 325 and 327 were completed in May, and Job 326 was completed in April Jobs are sold during the month after completion Total revenue for jobs sold during the 3-month period is $150,800 Calculate the balance of the Work in Process inventory accounts at the end of May. Work in Process Inventory Accounts Job 328 Calculate Finished Goods Inventory accounts at the end of May. Finished Goods Inventory Accounts Job 325 $ Job 327 $