Daane Company had only one job in process on May 1. The job had been charged with S1, 000 of direct materials, S4.256 of direct labor, and $6, 816 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $21.30 per direct labor-hour. During May. the following activity was recorded: Raw materials (all direct materials): Work in process inventory on May 30 contains $3, 192 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was: Daane Company had only one job in process on May 1. The job had been charged with S1, 000 of direct materials, S4.256 of direct labor, and $6, 816 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $21.30 per direct labor-hour. During May. the following activity was recorded: Raw materials (all direct materials): Work in process inventory on May 30 contains $3, 192 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was