The Merker Manufacturing Company Has the Following Job Cost Sheets

The Merker Manufacturing Company has the following job cost sheets on file. They represent jobs that have been worked on during April of the current year. This table summarizes information provided on each sheet:
$\begin{array} { l | l | l } \text { Number } & \text { Total Cost Incurred } & \underline { \text { Status of Job } } \\\hline 544 & \$ 15,050 & \begin{array} { l } \text { Finished and } \\\text { delivered }\end{array} \\\hline 545 & \$ 22,400 & \begin{array} { l } \text { Finished and } \\\text { delivered }\end{array} \\\hline \hline 546 & \$ 7,500 & \text { Finished and unsold } \\\hline 547 & \$ 4,300 & \begin{array} { l } \text { Finished and } \\\text { delivered }\end{array} \\\hline 548 & \$ 33,000 & \text { Unfinished } \\\hline 549 & \$ 62,000 & \text { Finished and unsold } \\\hline 550 & \$ 14,600 & \text { Unfinished } \\\hline 551 & \$ 22,200 & \begin{array} { l } \text { Finished and } \\\text { delivered }\end{array} \\\hline 552 & \$ 3,600 & \text { Finished and unsold } \\\hline 553 & \$ 1,000 & \text { Unfinished }\end{array}$
(a) What is the cost of goods sold for the month of April?
(b) What is the cost of the Work in Process inventory on April 30?
(c) What is the cost of the finished goods inventory on April 30?