B 10 11 122 Dapper Company had only one job in process on May 1 The job had been charged with$3 400 of direct malena's, 84.540 of direct labor and 59 200 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $23.00per direct labor-hour Duning May the activity was recorded Rawamatenals cal dired materials) Beginning balance $8.500 Purchased during the month 541000 Used in production 548,500 Labor Direct labor-hours worked during the month Direct labor cost incurred 2200 $25 520 Actual manufacturing overhead costs incurred Inventories 552 800 Raw materials May 30 Work in process May 30 S32, 190 Work in procers Inventor on Hey 30 contains 87 540 of direct labor cost Raterials conast say of items that are classified as cract materials The balance in the raw materials inventory account on May 30 was $5.500 533500 51000 $2.000 e search 0 I e og 205 AM 5. ENG