Tierney Company begins operations on April 1. Information from job cost sheets shows the following. Job Number 10 11 12 13 14 Manufacturing Costs Assigned Month April May June Completed $7,200 $4,600 May 5,700 4,300 $2,200 June 1,800 April 5.200 5,800 June 6.000 4,400 Not complete Job 12 was completed in April. Job 10 was completed in May. Jobs 11 and 13 were completed in June. Each job was sold for 25% above its cost in the month following completion. (a) (a) What is the balance in Work in Process Inventory at the end of each month? Work in Process Inventory $ April 30 May 31 $ June 30 $