Morrow Corporation had only one job in process during MayJob X32Zand had no finished goods inventory on May 1. Job X32Z was started in April and finished during May, Data concerning that job appear below:

Job X32ZBeginning balance$ 15,000Charged to the job during MayDirect materials$ 13,000Direct labor$ 4,000Manufacturing overhead applied$ 26,000Units completed200Units in process at the end of may0Units sold during May90

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

Required:

1. What is the cost of goods sold for May?
2. What is the total value of the finished goods inventory at the end of May?
3. What is the total value of the work in process inventory at the end of May?