• Cost of goods manufactured
• Cost of goods sold
• Direct labor
• Direct materials used
• Factory overhead applied
• Add: Work in process inventory, beginning
• Add: Work in process inventory, ending
• Less: Work in process inventory, beginning
• Less: Work in process inventory, ending

Shen Company reports the costs incurred below for the month ended May 31. The company has no beginning Work in Process Inventory. Overhead is applied using a predetermined overhead rate of 120% of direct materials costs. Job 4 was completed and Job 5 is still in process at month-end. Prepare a schedule of cost of goods manufactured for the month