Morrow Corporation had only one job in process during May$$Job X$32$Z$$and had no finished goods inventory on May $1.$ Job X$32$Z was started in April and finished during May, Data concerning that job appear below:

Job X$32$Z

Beginning balance $ $14,000$

Charged to the job during May

Direct materials $ $12,500$

Direct labor $ $3,800$

Manufacturing overhead applied $ $22,900$

Units completed $190$

Units sold during May $85$

The company's total manufacturing overhead applied always equals its total actual manufacturing overhead.

Required:

What is the cost of goods sold for May?

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

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