The information below was taken from the job cost sheets of Bates Company.

Job Number	Manufacturing Costs as of June 30				Manufacturing Costs in July
101	$	5,500
102		4,400
103		800			$	3,000
104		3,400				6,000
105						7,000
106						1,900

During July, jobs no. 103 and 104 were completed, and jobs no. 101, 102, and 104 were delivered to customers. Jobs no. 105 and 106 are still in process at July 31.

a. Compute the work in process inventory at June 30.

b. Compute the finished goods inventory at June 30.

c. Compute the cost of goods sold during July.

d. Compute the work in process inventory at July 31.

e. Compute the finished goods inventory at July 31.