Morrow Corporation had only one job in process during May-Job X327-and 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 X322 $ 5,700 9,000 2,700 S4,700 Beginning balance Charged to the job during May Direct materials Direct labor Manufacturing overhead applied 170 Units completed Units i n process at the end of May 75 Units sold during May mount of the overhead that was underapplied or ov erapplied In May, overhead was overapplied by $370. The company adjusts its cost of goods sold every month for the a Required: 1. Using the direct method, 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? y? 3. What is the total value of the work in process inventory at the end of