Michaels Manufacturing begins operations on April 1. Information from job cost sheets shows the following:

Manufacturing Costs Assigned (non-cumulative)

Job April May June

15 $10,200

16 5,100 $6,400

18 3,600 5,900 $4,000

19 7,300 7,400

20 3,100

Job 15 was completed in April. Job 16 was completed in May. Job 18 was completed in June. Each job was sold in the month following completion.

Instructions: Determine the following amounts:

1. Work in process inventory, April 30 $_______________

2. Finished goods inventory, April 30 $_______________

3. Work in process inventory, May 31 $_______________

4. Finished goods inventory, May 31 $_______________

5. Work in process inventory, June 30 $_______________

6. Finished goods inventory, June 30 $_______________