The Donald Company uses a job-order cost system. On May 1st four jobs were in process. The total of costs incurred by each job as of May 1st is stated in the below which includes direct materials, direct labor, and factory overhead. Direct materials and direct labor costs incurred in month May were as follows: May 1 Added During May Work in Process Direct Direct Job Number Inventory Materials Labor 105 $1,800 $ 500 $ 300 106 $1,200 $ 700 $ 900 107 $1,000 $1,000 $1,500 108 $ 700 $1,200 $2,000 Overhead is applied to jobs at the rate of 70 percent of direct materials cost. Jobs 105, 107, and 108 were completed during May and were transferred to finished goods. Jobs 105 and 108 have been delivered to the customer. Compute cost of goods sold in May. Example of Answer: 4000 (No comma, space, decimal point, or $ sign) A