Morrow Corporation had only one job in process during May-Job X32Z-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 X32Z Beginning balance $ 13,000 Charged to the job during May Direct materials $ 12,000 Direct labor $ 3,600 Manufacturing overhead applied $ 20,000 Units completed 180 0 80 Units in process at the end of may Units sold during May 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?