Oriole Company memulai produksi pada bulan Maret dengan saldo $$18\mathrm{.}700$ dalam persediaan Work in

Process dari job no$\mathrm{.}324.$ Informasi dari job cost sheets menunjukkan biaya tambahan berikut yang

dibebankan selama bulan Maret, April, dan Mei $2022$:

Oriole Company began March with a $$18,700$ balance in Work in Process Inventory from Job $324.$

Information from job cost sheets shows the following additional costs assigned during March, April, and

May of $2022$ :

Job no$.324$ selesai pada bulan Maret. Job No$.325$ dan $327$ diselesaikan pada bulan Mei, dan Job no$.326$

diselesaikan pada bulan April. Semua pekerjaan terjual dalam waktu satu bulan setelah selesai.

Job $324$ was completed in March. Jobs $325$ and $327$ were completed in May, and Job $326$ was completed

in April. All of the jobs were sold during the month after completion.

a$.$ Hitunglah saldo persediaan work in process. $(10\%)$

Calculate the balances of the work in process inventory. $(10\%)$

b$.$ Hitung persediaan finished goods pada akhir bulan Mei. $(10\%)$

Calculate finished goods inventory at the end of May. $(10\%)$