Sunland Company begins operations on April 1. Information from job cost sheets shows the following:

Manufacturing Costs Assigned
Job Number		April		May		June		Month Completed
10		$6,600		$4,400				May
11		4,200		4,100		$3,000		June
12		1,400						April
13				4,800		3,400		June
14				5,600		3,700		Not complete

Each job was sold for 25% above its cost in the month following completion.

Calculate the balance in Work in Process Inventory at the end of each month.

Work in Process Inventory
April 30
May 31
June 30