I can not figure the finished goods credit amount

ACCOUNT DATE May 31 May 31 May 31 May 31 May 31 May 31 Work in Process-Filling Department ITEM POST. REF DEBIT 44,160 12,042 6,878 CREDIT Balance Cooking Dept., 9,600 units at $4.60 Direct labor Factory overhead Finished goods Bale, 300 units, 35% completed ACCOUNT NO Bal DEBIT 3,311 47,471 59,513 66,391 If an amount is zero, enter in a zero Round cost per unit answers to the :nearesecent.