Marple Company uses a job-order costing system and applies overhead costs to jobs using a pre-determined overhead rate of $14.25 per direct labor hour. During May, Marple Company began work on four jobs. Information related to these four jobs is provided below: Job T Job O direct materials used .... $24,300 $11,600 direct labor cost ........ $12,600 $22,400 direct labor hours ....... 900 hours 1,400 hours Job S Job U direct materials used .... $26,700 $13,100 direct labor cost ........ $21,200 $10,500 direct labor hours ....... 1,600 hours 600 hours By the end of May, Job T and Job S had been completed while Job O and Job U had not been completed. Additionally, by the end of May, one-third of Job T had been sold, and none of Job S had been sold. Marple Company had no inventories of any type at May 1. Calculate Marple Company's work in process inventory balance at May 31.

Marple Company uses a job-order costing system and applies overhead costs to jobs using a pre-determined overhead rate of $14.25 per direct labor hour. During May, Marple Company began work on four jobs. Information related to these four jobs is provided below: Job T Job O direct materials used .... $24,300 $11,600 direct labor cost ........ $12,600 $22,400 direct labor hours ....... 900 hours 1,400 hours Job S Job U direct materials used .... $26,700 $13,100 direct labor cost ........ $21,200 $10,500 direct labor hours ....... 1,600 hours 600 hours By the end of May, Job T and Job S had been completed while Job O and Job U had not been completed. Additionally, by the end of May, one-third of Job T had been sold, and none of Job S had been sold. Marple Company had no inventories of any type at May 1. Calculate Marple Company's finished goods inventory balance at May 31.