Pharoah Company begins the month of March with $19,040 of 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: Manufacturing Costs Assigned Job No. March April May 324 $29,120 325 22,400 $31,360 $16,800 326 45,920 12,320 327 17,920 43,680 328 38,080 57,120 Job 324 was completed in March. Jobs 325 and 327 were completed in May, and Job 326 was completed in April. Jobs are sold during the month after completion. Total revenue for jobs sold during the 3-month period is $162,400 Calculate the balance of the Work in Process Inventory accounts at the end of May Job 328 Work in Process Inventory Accounts Calculate Finished Goods Inventory accounts at the end of May. Job 325 Finished Goods Inventory Accounts Job 327