Exercise 165 Sardin Company begins the month of March with $17,000 of work in process costs from Job 324. Information from job cost sheets shows the following additional costs assigned during March, April, and May of 2016: Manufacturing Costs Assigned April Job No. March May 324 325 326 327 328 $26,000 20,000 $28,000 $15,000 11,000 16,000 34,000 41,000 39,000 51,000 Job 324 was completed in March. Jobs 325 and 327 were completed in May, and Job 326 was completed in April. Jobs are sold during the month after completion. Total revenue for jobs sold during the 3-month period is $145,000. Calculate the balances of the work in process. Work in process Job 328 Calculate finished goods inventory accounts at the end of May. Finished goods Job 325 Job 327