Struggling with this one, please help me out!

Use the following information for the next TWO questions. Direct materials Direct labor Machine hours Job #1 $6,250 $10,000 250 Job #2 $4,500 $13,250 Job #3 $8,000 $16,000 300 200 There were no beginning inventory balances. The predetermined overhead rate is $20 per machine hour. All three jobs were started during April. Job #1 and Job #2 were completed during April. Job #1 was sold on April 26. 31. Work in process inventory on April 30 would be: a. $24,000. b. $30,000. c. $43,000. d. $58,000. 32. Finished goods inventory on April 30 would be: a. $21,750. b. $51,750. $41,750. d. $17,750