As hurricane season approaches Tropical Alpha, Inc is ramping up production on its specialty building protection system. Since each system they install is unique, they use a job-order costing system to accumulate costs. Manufacturing overhead is applied to production based on a predetermined rate of 75% of direct material cost. Any over-or underapplied overhead is closed to the cost of goods sold account at the end of each month. Additional information is available as follows:

		Cost Added in November
	Balance	Direct	Direct
Job Name	4/30/2022	Materials	Labor
Alex	$9,800	$1,930	$900
Bonnie	6,780	5,600	2,100
Colin	9,300	2,780	1,870
Danielle	5,670	7,100	1,560
Earl	0	5,000	1,370
Fiona	0	2,800	1,800

Actual Manufacturing OH for May was $31,450

At the end of May Jobs: Alex, Bonnie, Colin and Earl were finished. Jobs: Alex, Bonnie, and Colin had been delivered to the customer.

REQUIRED:

1. What is the ending balance in Work in process for May 31?

2. What is the ending balance in Finished Goods for May 31?

3. What is the total cost of goods manufactured in May 31?

4. How much is over or underapplied OH?

5. What is the amount of Cost of Goods Sold reported for May after closing the month?