Sardin Company begins the month of March with $17,000 of work in process costs from Job 324. Information from job cost sheets shows the following additional costs assigned during March April and May of 2020: Manufacturing Costs Assigned Job No. March April May 324 $26,000 325 20.000 $28,000 $15.000 326 41,000 11,000 327 16,000 39.000 328 34,000 51.000 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 jobsso during the month periodis $145.000 Calculate the balance of the work in process the end of May, Work in process Job 328 5 Calculate finished goods inventory accounts at the end of May Finished goods Job 325 5 Job 327