At May 31, 2020, the accounts of Hannifan Manufacturing Company show the following: 1. May 1 inventories-Finished Goods $12,620, Work in Process $17.610, and Raw Materials $8,380. 2. May 31 inventories-Finished Goods $15,870, Work in Process $17,950, and Raw Materials $7,100. 3. Debit postings to Work in Process were direct materials $54,590, direct labour $32,730, and manufacturing overhead applied $40,810. Sales totalled $201,500