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$[[,\backslash$table$[[$Beginning$],[$Inventory$]],\backslash$table$[[$Ending$],[$Inventory$]]],[$Raw materials inventory,$$6,000,$$$9,250$