Norris Decorators manufactures special order window coverings. During May, Norriss transactions included the following:

Work in process inventory, May 1	$ 160	Sales	$23,000
Factory equipment depreciation exp.	2,800	Selling expenses	2,100
Work in process inventory, May 31	240	Factory supervision wages expense	2,300
Raw materials purchased	11,500	Indirect labor cost incurred	400
Raw materials inventory, May 1	160	Factory utilities expense	900
Raw materials inventory, May 31	280	Direct labor cost incurred	5,400
Finished goods inventory, May 1	700	Finished goods inventory, May 31	950

a. How much is the cost of direct materials issued to production during

b. Show the product cost amounts that would be reported on Norris balance sheet as of May 31, and describe the nature of each amount.