Morrow Corporation had only one job in process during May, job X32Z, and had no finished goods inventory on May 1. X32Z work started in April and was completed during May. The data related to that work appears below:

	X32Z work
Opening balance	ps	7,400
Charged to work during May
Direct materials	ps	13,000
Direct labour	ps	5,100
Manufacturing overhead applied	ps	6,700
completed units		280
Units in process at the end of May		0
Units sold during May		130

In May, overhead was overapplied by $480. The company adjusts the cost of goods sold each month by the amount of overhead that was applied over or under.

Required:

1. Using the direct method, what is the cost of goods sold in May?

2. What is the total value of finished goods inventory at the end of May?

3. What is the total value of work-in-process inventory at the end of May?