Sheffield Company begins operations on April 1. Information from job cost sheets shows the following.

Manufacturing Costs Assigned

Job Number April May June Month Completed
10 $6,300 $6,400 May
11 6,100 5,600 $3,200 June
12 1,900 April
13 6,500 6,100 June
14 6,800 4,600 Not completed

Job 12 was completed in April. Job 10 was completed in May. Jobs 11 and 13 were completed in June. Each job was sold for 25% above its cost in the month following completion.

a. What is the balance in Work in Process Inventory at the end of each month?
b. What is the balance in Finished Goods Inventory at the end of each month?
c. What is the gross profit of May, June and July?