Dacosta Corporation had anyone in process on May The job had been charged with $2.500 of direct overhead cost to jobs using the predetermined overhead rate of $19 80 per direct labor hour 36966 oferect liber, and $10732 o n the common During May, the following activity was recorded: $ 9,200 $38,700 $40,000 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 2.600 $25,210 $34.000 $17,119 Work in process inventory on May 30 contains $3,867 of direct labor cost. Raw materials consist solely of items that are classified as direct materials The cost of goods manufactured for May was Multiple Choke O 392250 O $70740 O $116.890