Expedition Company worked on five jobs during May: Jobs A10, B20, C30, D40, and E50. At the end of May, the job cost sheets for these five jobs contained the following data: Beginning balance Job A10 $ 233 Job B20 $ 250 Job C30 $230 Job D40 $ 210 Job E50 $ 265 Charged to the jobs during May: Direct materials $ 270 $ 250 $ 300 $ 190 $ 380 Direct labor $ 250 $ 260 $ 160 $ 280 $ 310 Manufacturing overhead applied Units completed Units sold during May $ 277 280 0 $ 290 $ 120 $ 220 0 0 130 130 0 $ 275 310 0 260 Jobs A10, C30, and E50 were completed during May. Jobs B20 and D40 were incomplete at the end of May. There was no finished goods inventory on May 1, and the company's total manufacturing overhead applied always equals its total actual manufacturing overhead. Required: 1. What is the cost of goods sold for May? 2. What is the total value of the finished goods inventory at the end of May? 3. What is the total value of the work in process inventory at the end of May? Note: Round your intermediate calculations to 2 decimal places. Cost of goods sold for May Finished goods inventory at the end of May Work in process inventory at the end of May