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

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

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.

Direct materials

Raw materials purchased on credit $ $110,000$

Direct materials used$-$Cutting $26,000$

Direct materials used$-$Stitching $$

Direct labor

Direct labor$-$Cutting $ $24,190$

Direct labor$-$Stitching $,96,400$

Factory Overhead $($Actual costs$)$

Indirect materials used

Indirect labor used

Other overhead costs

$58,400$

$64,0e$

Factory Overhead Rates

Cutting

$(156\%$ of direct materials used$)$

stitching

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

Sales

$$936,09$

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

Dates:

April $30$

to: