At May $31,2027,$ the accounts of Vaughn Company show the following.

May $1$ inventories$-$finished goods $$14,300,$ work in process $$15,100,$ and raw materials $$8,900.$

May $31$ inventories$-$finished goods $$9,600,$ work in process $$16,100,$ and raw materials $$7,600.$

Increases to work in process were direct materials $$62,800,$ direct labor $$53,100,$ and manufacturing overhead applied $$42,300.$

Sales revenue totaled $$216,200.$