Russo Corporation had only one job in process during June -Job G431_ and had no finished goods inventory on July 1. Job G431 was started in May and finished during June. Data concerning that job appear below: Beg Balance $8,000 Charged to the job during June: Direct Materials $12,000 Direct Labor $5,000 Manufacturing overhead applied $8,000 Units completed 200 Units in process at the end of June 0 Units sold during June 80 In June, overhead was under applied by $600. The company adjusts its cost of goods sold every month for the amount of the overhead that was under applied or over applied. Required: 1. Using the direct method, what is the cost of goods sold for June? 2. What is the total value of the finished goods inventory at the end of June? 3. What is the total value of the work in process inventory at the end of June