Morrow Corporation had only one job in process during May-Job X32Z-and had no finished goods inventory on May 1. Job X was started in April and finished during May, Data concerning that job appear below: Beginning balance Job X32Z $ 14,000 Charged to the job during May $ 12,500 $ 3,800 Manufacturing overhead applied $ 22,900 Direct materials Direct labor Units completed Units sold during May 190 85 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? 1. Cost of goods sold $ 23,800 2. Ending finished goods inventory $ 29,400 3. Ending work in process inventory 29,400