Cullumber Company begins operations on April $1.$ Information from job cost sheets shows the following:

$\backslash$table$[[$Manufacturing Costs Assigned$],[$Job Number,April,May,June,Month Completed$],[10,$$$6,500,$$$4,600,$May,$],[11,4,300,4,200,$$$3,200,$June$],[12,1,300,,,$April$],[13,,4,900,3,400,$June$],[14,,5,400,3,800,$Not complete$]]$

Each job was sold for $25\%$ above its cost in the month following completion.

$($a$)$

Calculate the balance in Work in Process Inventory at the end of each month.

Work in Process Inventory

April $30$

$

May $31$

$

June $30$

$