A manufacturer began operations on April $1$ and reports the information below. All jobs are sold for $20\%$ above cost.

$\backslash$table$[[$Manufacturing costs,,,$],[$April$,$May,Job Status at May $31],[$$$880,$$$2,200,$Completed and sold during May$],[730,1,920,$In process$],[3,1,280,2,710,$Completed but not sold$],[4,555,480,$Completed and sold during May$],[5,-,3,680,$In process$]]$

Compute the May $31$ balance in $($a$)$ Work in Process Inventory and $($b$)$ Finished Goods Inventory.

Compute gross profit for May.