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: Job A10 Job 820 Beginning balance $ 163 $ 180 Job C30 $ 202 Job D40 Job E50 $ 168 $ 230 Charged to the jobs during May: Direct materials $ 200 $ 180 $ 230 $ 155 $ 310 Direct labor $ 180 $ 190 $ 125 $ 210 $ 240 Manufacturing overhead applied $ 207 $ 220 $113 $192 $ 240 Units completed Units sold during May 210 0 0 95 0 240 0 95 0 190 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