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 110% 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	$ 3,000	$ 2,500
Direct labor used	3,600	350

cost of goods manufactured for the month ended may 31