Callahan Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct materials enter production

at the beginning of the Cutting process. The following information is available regarding its May inventories:

The following additional information describes the company's production activities for May.

Calculate the value of cost of goods sold for the month of May. Ignore any over$-$ or underapplied overhead in the

calculation of cost of goods sold.

Dates: April $30$

to: April $30$