Slerra Company manufactures soccer balls in two sequential processes: Cutting and Stitching. All direct materlals enter production at the beginning of the cutting process. The following information is avallable regarding its May inventorles.

$\backslash$table$[[,$Beginning,Ending$],[$Raw materials inventory,Inventory,Inventory$],[$Work in process inventory$-$Cutting,$$1,000,$$$36,400$