Company begins the month of March with $17,000 of work in process costs from Job 324. Information from job cost sheets shows the following additional costs assigned during March, April, and May of 2008:

Manufacturing Costs Assigned
Job No. March April May
324 $26,000
325 18,000 $23,000 $15,000
326 41,000 11,000
327 16,000 31,000
328 24,000 46,000

Job 324 was completed in March. Jobs 325 and 327 were completed in May, and Job 326 was completed in April. Jobs are sold during the month after completion. Total revenue for jobs sold during the 3-month period is $145,000.

Instructions
Calculate the balances of the work in process and finished goods inventory accounts at the end of May.

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