During the month of May, Constructo's factory payroll consisted of the following. Account CBS102 PLP086 DRS114 STR077 CRG098 Indirect Supervision Hours 12,000 4,400 19,500 3,500 14,000 3,000 Cost $ 122,400 43,200 200,500 30,000 138,000 29,400 57,600 $ 621,100 Listed below are the Jobs that were completed and the unit sales for the month of May. Job No. CBS102 PLPOBG STR077 CRG090 Items Cribs Playpen Strollers Carriages Quantity Complete 20,000 15,000 10,000 5,000 Ite Cribs Playpena Strollers Dressers Carriages Quantity shipped 17,500 21,000 14,000 18,000 6,000 2. Calculate the dollar balance in Constructo's work-in-process Inventory account as of May 31, 2001. 3. Calculate the dollar amount related to the playpens in Constructo's finished goods Inventory as of May 31, 2001. 2. Work-in-process inventory 3. Finished goods inventory