Required:

a) Determine the following amounts:

i) Work in process inventory, April 30

ii) Finished goods inventory, April 30

iii) Work in process inventory, May 31

iv) Finished goods inventory, May 31

BCD started its manufacturing operations on April 1. The information from the job cost sheet and its corresponding manufacturing cost assignment (non-cumulative) is displayed as follows: Job#1215 was completed in April. Job#1216 was completed in May. Job#1218 was completed in June. Each job is sold within one month of completion