Handy Crafts manufactures to customers specifications. The company uses a job order cost system and, for the month of May 2020, summarized the following information: Beginning WIP (5 partially completed jobs) 0,300,000 Orders completed (18) 2,400,000 Orders shipped out (14) 2,000,000 Materials requisitioned 1,700,000 Direct Labor Cost 0,800,000 Overhead 150% of direct labor cost What is the month-end work in process?