Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,400 of direct materials, 56,966 of direct labor, and $10,104 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $1960 per direct labor-hour. During May, the following activity was recorded: $ 9, 100 $38, 600 $39,900 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 2,500 $25, 110 $33,900 $17,093 Work in process inventory on May 30 contains $3,849 of direct labor cost. Raw materials consist solely of items that are classified as direct materials The cost of goods manufactured for May was Work in process inventory on May 30 contains $3,849 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 Choice $114,010 $116,387 $97.230 O $110,720