Shen Company reports the costs incurred below for the month ended May 31. The company has no beginning Work in Process Inventory. Overhead is applied using a predetermined overhead rate of130% of direct materials costs. Job 4 was completed and Job 5 is still in process at month-end. Prepare a schedule of cost of goods manufactured for the month. Job 4 Job 5 Direct materials used $ 2,900 $ 2.400 Direct labor used 3,500 340 Add: Work in process inventory, beginning