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 of $120\%$ 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 $ $2,700$ $ $2,200$

Direct labor used $3,300320$