GL$0301-$ Based on Problem $3-5$A $($Algo$)$ LO P$3,$ P$4$

Carlberg 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.

Answer is not complete.