At May $31,2022,$ the accounts of Blossom Company show the following.

May $1$ inventories$-$finished goods $$10,080,$ work in process $$11,760,$ and raw materials $$6,560.$

May $31$ inventories$-$finished goods $$7,600,$ work in process $$12,720,$ and raw materials $$5,680.$

Debit postings to work in process were direct materials $$49,920,$ direct labor $$40,000,$ and manufacturing overhead applied $$32,000.($Assume that overhead applied was equal to overhead incurred.$)$

Sales revenue totaled $$172,000.$