Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,150 of direct materials, $6,990 of direct labor, and $10,034 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.10 per direct labor-hour. During May, the following activity was recorded: $ 8,850 $38,350 $39,650 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 2,250 $24,860 $33,650 $17,028 Work in process inventory on May 30 contains $3,804 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 $3,804 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 $97,180 $110.670 $107,485 $109,631