Dacosta Corporation had only one business going on May 1. Charged for the job with $2,250 in direct materials, $6,990 in direct labor and $10,062 overall manufacturing cost. The company assigns overhead costs to jobs using a predetermined overhead rate of $19.30 per direct labor hour.

The following activity was recorded during the month of May:

Raw materials (all direct materials):
Initial balance	$	8.950
Bought during the month	$	38.450
Used in production	$	39.750
Manpower:
Direct labor-hours worked during the month		2.350
Direct labor cost	$	24.960
Realized overall production costs	$	33.750
inventories:
Raw materials, 30 May		?
Work in progress, May 30	$	17.054

Business process inventory on May 30 includes direct labor costs of $3,822. Raw materials consist only of items classified as direct materials.

Calculate Cost of goods produced for the month of May.