Job no$.324$ selesai pada bulan Maret. Job No$.325$ dan $327$ diselesaikan pada bulan Mei, dan Job no$.326$

diselesaikan pada bulan April. Semua pekerjaan terjual dalam waktu satu bulan setelah selesai.

Job $324$ was completed in March. Jobs $325$ and $327$ were completed in May, and Job $326$ was completed

in April. All of the jobs were sold during the month after completion.

a$.$ Hitunglah saldo persediaan work in process. $(10\%)$

Calculate the balances of the work in process inventory. $(10\%)$

b$.$ Hitung persediaan finished goods pada akhir bulan Mei. $(10\%)$

Calculate finished goods inventory at the end of May. $(10\%)$