Just answer C. Put A and B for reference.

At May 31, 2022, the accounts of Sheridan Company show the following 1. 2. May 1 inventories-finished goods $14,330, work in process $16,690, and raw materials $9.280. May 31 inventories--finished goods $10,830, work in process $18,160, and raw materials $8,060, Debit postings to work in process were direct materials $71,170, direct labor $57,000, and manufacturing overhead applied $45,600. (Assume that overhead applied was equal to overhead incurred.) Sales revenue totaled $245,100. 3. 4 Prepare a condensed cost of goods manufactured schedule for May 2022. SHERIDAN COMPANY Cost of Goods Manufactured Schedule For the Month Ended May 31, 2022 Work in Process, May 1 16690 Direct Materials Used $ 71.170 Direct Labor $7000 Manufacturing Overhead Applied : 45,600 Total Cost of Work in Process 17370 1904160 Total Manufacturing Costs 18.160 Less : Work in Process, May 31 172100 Cost of Goods Manufactured SHERIDAN COMPANY (Partial) Income Statement For the Month Ended May 31, 2022 $ 245.100 Sales Revenue Cost of Goods Sold 14.300 Finished Goods, May 1 172.300 Cost of Goods Manufactured 186 630 Cost of Goods Available for Sale 10.80 Less : Finished Goods, May 31 175-800 Cost of Goods Sold 89.300 Gross Pront (c) Prepare the balance sheet section of the manufacturing inventories at May 31, 2022. SHERIDANCOMPANY (Partial) Balance sheet $ $