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 $130\%$ 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.

$\backslash$table$[[,$Job $4,$Job $5],[$Direct materials used,$$2,200,$$$1,700$