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

at the beginning of the Cutting process. The following information is avallable regarding its May Inventorles:

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

Factory Overhead Rates

Cutting

$(159\%$ of direct materials used$)$

Stitching

$(120\%$ of direct labor used$)$

Sales

$$936,90$

Prepare a schedule of cost of goods manufactured for the Cutting Department for the month of May.

Dates: April $30$

to:

April $30$