Conda Products Company implemented a JIT work environment in its pitchfork division eight months ago, and the division has been operating at near capacity since then. At the beginning of May, Work in Process Inventory and Finished Goods Inventory had zero balances. The following transactions took place during the month:

  Ordered, received, and used handles and sheet metal costing $10,000.

  Direct labor costs incurred, $4,400.

  Overhead costs incurred, $8,800.

  Completed pitchforks costing $23,000.

  Sold pitchforks costing $22,600.

Using backflush costing, calculate the ending balance in the Work in Process Inventory and Finished Goods Inventory accounts.