Nylah Manufacturing Company has the following job cost sheets on file. They represent jobs that have been worked on during September of the current year. This table summarizes information provided on each sheet:

Number	Total Cost Incurred	Status of Job
951	$ 4,200	Finished and delivered
952	$ 7,700	Unfinished
953	$ 9,300	Finished and unsold
954	$ 11,100	Finished and delivered
955	$ 3,000	Finished and unsold
956	$ 5,500	Finished and delivered
957	$ 35,000	Unfinished
958	$ 3,200	Finished and delivered
959	$ 500	Unfinished
960	$ 22,110	Unfinished
961	$ 7,200	Finished and delivered
962	$ 8,500	Unfinished
963	$ 11,200	Finished and unsold

(a) What is the cost of the Work in Process inventory on September 30?

(b) What is the cost of the finished goods inventory on September 30?

(c) What is the cost of goods sold for the month of September?