Yurman Inc. uses a job-order costing system. During the month of May, the following transactions occurred:

May	1	Purchased materials on account for $29,730.
	3	Requisitioned materials totaling $24,470 for use in production. Of the total, $9,220 was for Job 58, $8,850 for Job 59, and the remainder for Job 60.
	31	Incurred direct labor for the month of $30,600, with an average wage of $17 per hour. Job 58 used 780 hours; Job 59, 620 hours; and Job 60, 400 hours.
	31	Incurred and paid actual overhead of $17,930 (credit Various Payables).
	31	Charged overhead to production at the rate of $4.70 per direct labor hour.
	31	Completed and transferred Jobs 58 and 59 to Finished Goods.
	31	Sold Job 57 (see beginning balance of Finished Goods) and Job 58 to their respective clients on account for a price of cost plus 40%.

Beginning balances as of May 1 were:

Materials	$2,330
Work in Process	0
Finished Goods (Job 57)	25,590

	Required:
1.	Prepare journal entries for transactions from May 1 through 31.
2.	Prepare brief job-order cost sheets for Jobs 58, 59, and 60.
3.	Calculate the ending balance of Raw Materials.
4.	Calculate the ending balance of Work in Process.
5.	Calculate the ending balance of Finished Goods.