Martin Co$.$ uses job order cost sheets when making its products. The sheets used by Martin showed the below information:

Job. No$.$ Bal., May $1$ May Production Costs

$224$ $ $1,800$ $ $---$

$2251,300320$

$226----920$

Job No$.225$ was completed during May and Jobs No$.224$ and $225$ were shipped to customers in May. What was the company's cost of goods sold for May and the goods in process inventory on May $31?$