Dacosta Corporation had only one job in process on May 1. The job had been charged with $1,900 of direct materials, $6,966 of direct labor, and $9,964 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $18.60 per direct labor-hour. During May, the following activity was recorded: $ 8,600 $38, 100 $39,400 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 2,000 $ 24,610 $33,400 ? $16,963 Work in process inventory on May 30 contains $3,759 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was