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 X32Z Beginning balance $ 5,100 Charged to the job during May Direct materials $ 8,200 Direct labor $ 2,100 Manufacturing overhead applied $ 4,100 Units completed 100 Units in process at the end of May 0 Units sold during May 45 In May, overhead was overapplied by $310. 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? 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?