At May 31, 2022, the accounts of Swifty Company show the following 1 May 1 inventories-finished goods $14,400, work in process $17,400, and raw materials $9,000. May 31 inventories-finished goods $9,500, work in process $16,800, and raw materials $8,200. 2 3 Increases to work in process were direct materials $65,400, direct labor $51,900, and manufacturing overhead applied $42,400 4 Sales revenue totaled $217,000