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 2022: 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. Calculate the balance of the work in process at the end of May. Calculate the balance of the finished goods inventory at the end of May