Sunland Company begins the month of March with $ 15,980 of Work in Process Inventory from Job 324. Information from job cost sheets shows the following additional costs assigned during March, April, and May of 2022:

		Manufacturing Costs Assigned
Job No.		March		April		May
324		$ 24,440
325		18,800		$ 26,320		$ 14,100
326		38,540		10,340
327				15,040		36,660
328				31,960		47,940

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 $ 136,300. Calculate the balance of the Work in Process Inventory accounts at the end of May.

		Work in Process Inventory Accounts
Job 328		$

Calculate Finished Goods Inventory accounts at the end of May.

		Finished Goods Inventory Accounts
Job 325		$
Job 327		$