Job order cost data for Jobs 125 to 134 are shown below. The costs were incurred by Beejay Ltd during March and April, the company’s first 2 months of operations.

Job order no.	Costs at 1 April	April production costs
125 126 127 128 129 130 131 132 133 134	$15 640 21 000 17 920 24 200 19 600 13 000	$4 800 2 400 11 600 19 000 25 200 30 640 9 200 4 550

Jobs 125 and 126 were completed in March.

Jobs 127, 128, 129, 130 and 131 were completed in April.

Jobs 132, 133 and 134 were incomplete at 30 April.

Jobs 125, 127, 128, 130 and 131 were sold during April.

Required

Calculate the following:

1.    work in process inventory, 1 April

2.    work in process inventory, 30 April

3.    finished goods inventory, 1 April

4.    finished goods inventory, 30 April

5.    cost of sales for April.