Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,200 of direct materials, $6,966 of direct labor, and $10,048 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.20 per direct labor-hour.

During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$	8,900
Purchased during the month	$	38,400
Used in production	$	39,700
Labor:
Direct labor-hours worked during the month		2,300
Direct labor cost incurred	$	24,910
Actual manufacturing overhead costs incurred	$	33,700
Inventories:
Raw materials, May 30		?
Work in process, May 30	$	17,041

Work in process inventory on May 30 contains $3,813 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

The cost of goods manufactured for May was:

• $108,770

• $110,680

• $97,190

• $110,943