At May 31.2022 , the accounts of Oriole Company show the following. 1. May 1 imventories - 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 materiais $6,240. 3. Debit postings to work in process were direct materials $54,920, direct 1 abor $44,00, and mabufacturing overhead applied $35.200. (Assume that overhead applied was equal to overhead incurred.) 1. Sales revenue totaled $189,200. Prepare the baiance sheet section of the manufacturing inventories at May 31,2022