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 16,000 39,000 34,000 51,000 327 328 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 $145,000. Calculate the balance of the work in process the end of May. Work in process Job 328