Dacosta Company had only one job in process on May 1. The job had been charged with $1800 of direct materials, $6966 of direct labor, and $9936 of manufacturing overhead cost. The company assigns overhead cost to jobs using predetermined overhead rate of $18.40 per direct labor-hour. During May the activity was recorded:

RAW MATERIALS

Beg bal $8500

Purchased during the month $38,000

Used in production $39,300

LABOR

Direct labor-hours worked during month 1,900

Direct labor cost incurred 24,510

Actual manufacturing overhead costs incurred 33,300

INVENTORIES

Raw materials, May 30 ?

Work in process, May 30 16,937

Work in process inventory on May 30 contains 3,741 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May?