A.12,810

B.6,780

C.11,100

D.5,400

Tyare Corporation had the following inventory balances at the beginning and end of May: May 1 May 30 $28,500 $78,000 $16,500 $36,000 $72,000 $16,962 Raw materials Finished Goods Work in Process During May, $61,500 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 360 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $7,350 of direct materials cost. The Corporation incurred $42,900 of actual manufacturing overhead cost during the month and applied $41,400 in manufacturing overhead cost. The direct materials cost in the May 1 Work in Process inventory account totaled