At May 31, 2022, the accounts of Oriole Company show the following. 1. May 1 inventories-finished goods $13,830, work in process $16,110, and raw materials $8,960. 2. May 31 inventories-finished goods $10,450, work in process $17,520, and raw materials $7,780. 3. Debit postings to work in process were direct materials $68,670, direct labor $55,000, and manufacturing overhead applied $44,000. (Assume that overhead applied was equal to overhead incurred.) 4. Sales revenue totaled $236,500. ORIOLE COMPANY (Partial) Income Statement 0000 Prepare the balance sheet section of the manufacturing inventories at May 31, 2022. ORIOLECOMPANY (Partial) Balance sheet 0000