Laubitz Company begins operations on Apr.1. Information from job cost sheets shows the following:

	Manufacturing Costs Assigned
Job Number	April	May	June	Month Completed
10	$7,500	$4,400		May
11	$4,100	$6,900	$3,000	June
12	$3,200			April
13		$4,700	$9,400	June
14		$4,400	$3,600	Not complete

Each job was sold for 25% above its cost in the month following completion.

(a) Work in Process Inventory at

April 30: $Answer May 31: $Answer (b) Finished Goods Inventory at April 30: $Answer May 31: $Answer

(c) Gross Profit for May: $Answer June: $Answer