The Terrapin Manufacturing Company Has the Following Job Cost Sheets

The Terrapin Manufacturing Company has the following job cost sheets on file.They represent jobs that have been worked on during June of the current year.This table summarizes information provided on each sheet:
$\begin{array}{lll}&\text { Number } \\\text { Total Cost }&\text { Incurred }&\text { Status of Job }\\ 951 & \$ 4,200 & \text { Finished and } \\&&\text { delivered } \\952 & \$ 7,700 & \text { Unfinished }\\953 & \$ 9,300 & \text { Finished and unsold } \\954 & \$ 11,100 & \text { Finished and }\\ &&\text { delivered } \\955 & \$ 3,000 & \text { Finished and unsolc } \\956 & \$ 5,500 & \text { Finished and }\\&&\text { delivered } \\957 & \$ 35,000 & \text { Unfinished } \\958 & \$ 3,200 & \text { Finished and }\\&&\text { delivered } \\959 & \$ 500 & \text { Unfinished } \\960 & \$ 22,110 & \text { Unfinished } \\961 & \$ 7,200 & \text { Finished and unsolc } \\962 & \$ 8,500 & \text { Unfinished } \\963 & \$ 11,200 & \text { Finished and unsold } \end{array}$

a.What is the cost of the goods in process inventory on June 30?
b.What is the cost of the finished goods inventory on June 30?
c.What is the cost of goods sold for the month of June?