ces In May, Seville Chemicals produced 25,000 barrels of the additive. Labor costs were $18,200, and manufacturing overhead was $348,000. The cost per barrel was $15.83. Required: What was the materials cost in May? Materials cost in May ces In May, Seville Chemicals produced 25,000 barrels of the additive. Labor costs were $18,200, and manufacturing overhead was $348,000. The cost per barrel was $15.83. Required: What was the materials cost in May? Materials cost in May