Ending Whip

Fredrick & Saunders Fabrication, Inc. uses a job order system. At the beginning of May, F & S had two jobs in process with the following Prime Costs: Job #731 (DM = $1,860 and DL = $2,770), and Job #732 (DM = $4.920 and DL = $6.875). Manufacturing Overhead is applied per the POR rate of 200% of Direct Material dollars. The POR rate is for the entire year. MO is applied at the end of each month to all production. Job #732 was started in April and finished during May. Job #733 was started and is finished during May. Job #734 was started and is not finished during May. Job #731 was started in April and will be finished in early June. What is F & S's ending WIP balance and cost of goods manufactured for May? Costs incurred during May for Production