The cost of goods transferred from work in process inventory to finished goods inventory in May. Cost of goods transferred from work in process inventory to finished goods inventory $ Last night, the sprinkler system at Plant A was accidentally set off. The ensuing deluge destroyed most of the cost records in Plant A for the month just completed (May). The plant manager has come to you in a panic-he has to complete his report for head office by the end of today. He wants you to give him the numbers he needs for his report. He can provide you with some fragments of information he has been able to salvage: Raw materials: $ 24,100 55,700 15,500 Work in process: Finished goods: Beginning Ending Beginning Sold in May Ending Beginning 401,800 51.200 0 Manufacturing overhead: Accrued wages payable: Beginning 10,000 Ending 18.500 Other information: 1. Total direct materials requisitions for the month were $ 180,400. 2. A total of 9 400 direct labour hours were worked during the month at an average wage of $ 15/hour. 3. Manufacturing overhead of $ 100.400 was incurred during the period. 4. On May 31, the ending inventory of work in process is $ 5.500