The Merker Manufacturing Company has the following job cost sheets on file. They represent jobs that have been worked on during April of the current year. This table summarizes information provided on each sheet:

Number	Total Cost Incurred	Status of Job
544	$15,050	Finished and delivered
545	$22,400	Finished and delivered
546	$7,500	Finished and unsold
547	$4,300	Finished and delivered
548	$33,000	Unfinished
549	$62,000	Finished and unsold
550	$14,600	Unfinished
551	$22,200	Finished and delivered
552	$3,600	Finished and unsold
553	$1,000	Unfinished

1) What is the cost of goods sold for the month of April?

2) What is the cost of the Work in Process inventory on April 30?

3) What is the cost of the finished goods inventory on April 30?