Direct materials inventory, May $1,2020$ $$100$

Direct materials purchased $$360$

Direct materials used $$370$

Total manufacturing overhead costs $$450$

Variable manufacturing overhead costs $$245$

Total manufacturing costs incurred during May $20201$ $$1620$

Work$-$in$-$process inventory, May $1,2020$ $$210$

Cost of goods manufactured $$1,680$

Finished goods inventory, May $1,2020$ $$155$

Cost of goods sold $$1,750$