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 B20	Job C30	Job D40	Job E50
Beginning balance	$ 233	$ 250	$ 230	$ 210	$ 265
Charged to the jobs during May:
Direct materials	$ 270	$ 250	$ 300	$ 190	$ 380
Direct labor	$ 250	$ 260	$ 160	$ 280	$ 310
Manufacturing overhead applied	$ 277	$ 290	$ 120	$ 220	$ 275
Units completed	280	0	130	0	310
Units sold during May	0	0	130	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 companys total manufacturing overhead applied always equals its total actual manufacturing overhead.

Required:

1. What is the cost of goods sold for May?

   Note: Round "Unit product cost" to 2 decimal places and final answer to nearest dollar amount.

2. What is the total value of the finished goods inventory at the end of May?

   Note: Round "Unit product cost" to 2 decimal places and final answer to nearest dollar amount.

3. What is the total value of the work in process inventory at the end of May?