Morrow Corporation had only one job in process during May-Job X322-and had no finished goods inventory on May 1, Job X327 was started in April and finished during May. Data concerning that job appear below: $ Job X32Z 6,400 Beginning balance Charged to the job during May Direct materials Direct labor Manufacturing overhead applied Units completed Units in process at the end of May Units sold during May $ $ 5 11,200 3,400 5,400 240 e 110 In May, overhead was overapplied by $440. The company adjusts its cost of goods sold every month for the amount of the overhead that was underapplied or overapplied Required: 1. Using the direct method, what is the cost of goods sold for May? Cost of goods sold 2. What is the total value of the finished goods inventory at the end of May? Total cost of ending finished goods inventory 3. What is the total value of the work in process inventory at the end of May? Ending work in process inventory