Crane Company began March with a $21,420 balance in Work in Process Inventory from Job 324 . Information from job cost sheets shows the following additional costs assigned during March, April, and May of 2022: Job 324 was completed in March. Jobs 325 and 327 were completed in May, and Job 326 was completed in April. All of the jobs were sold during the month after completion. Calculate the balances of the work in process inventory. Calculate finished goods inventory at the end of May