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 Charged to the jobs during May: Direct materials Direct labor Manufacturing overhead applied Unita completed Units sold during May Job A10 $253 Job 820 Job C30 $270 $ 238 Job D40 $222 Job E50 $275 $ 290 $270 $ 320 $ 200 $ 400 $ 270 $ 280 $ 170 $ 300 $ 297 300 0 $ 310 0 $122 140 $228 $ 330 $285 0 330 140 0 200 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