$($

Required information

$[$The following information applies to the questions displayed below.$]$

Sierra 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.

$\backslash$table$[[,$Beginning,Ending$],[$Raw materials inventory,Inventory,Inventory$],[$Work in process inventory$-$Cutting,$$106,000,$$$128,650$