7 0.5 points TB MC Qu. 3-194 (Algo) Dacosta Corporation had only one job... Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,700 of direct materials, $6,966 of direct labor, and $10,188 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $20.20 per direct labor-hour. During May, the following activity was recorded: 00:43:40 Raw materials (all direct materials): Beginning balance $ 9,400 Purchased during the month $38,900 Used in production $40,200 eBook Labor: Direct labor-hours worked during the month 2,800 Direct labor cost incurred $25,410 Print Actual manufacturing overhead costs incurred Inventories: $34,200 Raw materials, May 30 ? References Work in process, May 30 $17,171 Work in process inventory on May 30 contains $3,903 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was: