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 $