At May 31, 2017, the accounts of Lopez Company show the following.

1.		May 1 inventoriesfinished goods $14,800, work in process $17,600, and raw materials $8,600.
2.		May 31 inventoriesfinished goods $9,600, work in process $17,000, and raw materials $8,000.
3.		Debit postings to work in process were direct materials $64,300, direct labor $51,400, and manufacturing overhead applied $42,100.
4.		Sales revenue totaled $217,000.