Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,750 of direct materials, $6,990 of direct labor, and $10,202 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $20.30 per direct labor-hour. During May, the following activity was recorded: $ 9,450 $38,950 $ 40, 250 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 2,850 $25,460 $34,250 $17,184 Work in process inventory on May 30 contains $3,912 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was