can someone please help me understand this practice problem answer and process?

Dacosta Corporation had only one job in process on May 1. The job had been charged with $1900 of direct materials. $6,966 of direct labor, and $9.964 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $18.60 per direct labor hour During May, the following activity was recorded: $ 8,600 $38,100 $39, 400 Raw materials (all direct materials): Beginning balance Purchased during the month Used in production Labor: Direct labor-hours worked during the month Direct labor cost incurred Actual manufacturing overhead costs incurred Inventories: Raw materials, May 30 Work in process, May 30 2,000 $24,610 $33,480 $16,963 Work in process inventory on May 30 contains $3,759 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was: o $97130 o $110,620 o $101, 210 o $103,077