The job cost sheet for 1,000 units of toy trucks is: Job Number 555 Date Started 4/13 Date Completed 6/18 Raw Materials Direct Labor Date - Type - Cost - Qty. - Amount - Cost - Hours - Amount 4/13 - 565 - $3 - 1,000 - $3,000 - $18 - 20 - $360 5/24 - 889 - $1 - 4,000 - $4,000 - $12 - 10 - $120 6/18 - 248 - $2 - 1,000 - $2,000 - $15 - 100 - $1,500 Total direct materials $9,000 Total direct labor 1,980 Overhead (130 direct labor hours @ $10/hour) 1,300 Total Job Cost $12,280 All of the materials for the job were purchased on 4/10. The batch of 1,000 toy trucks is sold on 7/10. Required: a. What are the costs of this job order in the raw materials account on 4/30, 5/31, 6/30 and 7/31? b. What are the costs of this job order in the work-in-process account on 4/30, 5/31, 6/30 and 7/31