A.2,910 hours

B.3,638 hours

C.3,575 hours

D.4,920 hours

Tyare Corporation had the following inventory balances at the beginning and end of May: May 1 May 30 $31,000 $80,500 $19,000 $41,000 $77,000 $17,347 Raw materials Finished Goods Work in Process During May, $64,000 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 410 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 $7,600 of direct materials cost. The Corporation incurred $43,650 of actual manufacturing overhead cost during the month and applied $42,900 in manufacturing overhead cost. The actual direct labor-hours worked during May totaled