Belton Company has gathered the following data concerning its May operations (in thousands):
Work in process inventory, beginning .............................. $250
Direct materials used ................................................. 90
Finished goods inventory, ending ................................... 300
Direct labor ............................................................. 60
Work in process inventory, ending ................................. 210
Factory overhead ...................................................... 80
Finished goods inventory, beginning .............................. 340
Required
Calculate cost of goods sold for May.