Determine work-in-process and finished goods balances. Brian Manufacturing began operations on March 1. Information from job sheets shows the following:

Job	March	April	May
A	$15,000
B	$8,000	$8,000
C	$5,000	$5,000	$5,000
D		$7,000	$10,000
E			$5,000

Notes:

Job A was completed in March.

Job B was completed in April.

Job C was completed in May.

Each job was sold in the month following completion.

Determine the following amounts

Work-in-progress, March 31	$
Finished goods, March 31	$
Work-in-progress, April 30	$
Finished goods, April 30	$
Work-in-progress, May 30	$
Finished goods, May 30	$