At May 31, 2022, the accounts of Oriole Company show the following. 1. May 1 inventories-finished goods $11,080, work in process $12,920, and raw materials $7,200. 2. May 31 inventories-finished goods $8,360, work in process $14,000, and raw materials $6,240. 3. Debit postings to work in process were direct materials $54,920, direct labor $44,000, and manufacturing overhead applied $35,200. (Assume that overhead applied was equal to overhead incurred.) 4. Sales revenue totaled $189,200.