Uxmaiz Corporation had only one job in process during May-Job X32z- and had no finished goods inventory on May 1. Job X32Z was started in April and finished during May. Data concerning that job appear below:

In May, overhead was over applied by $300. The company adjusts its cost of goods sold every month for the amount of the overhead that was under applied or over applied.

1. Using the direct method, what is the cost of goods sold for May?
2. What is the total value of the finished goods inventory at the end of May?
3. What is the total value of the work in process inventory at the end of May?