PART IIIDETERMINE WORK IN PROCESS AND FINISHED GOODS BALANCES (22 points) Bryan Manufacturing begins operations on March 1. Information from job cost sheets shows the following: Manufacturing Costs Assigned (non-cumulative) Job March April May A $11,500 B $ 5,200 $7,300 C $ 3,400 $5,800 $4,200 D $7,100 $8,000 E $3,400 Job A was completed in March. Job B was completed in April. Job C was completed in May. Each job was sold in the month following completion. Instructions: Determine the following amounts: 1. Work in process inventory, March 31 $_______________