Dacosta Corporation had only one job in process on May 1. The job had been charged with $1,800 of direct materials, $6,966 of direct labor, and $9,936 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $18.40 per direct labor-hour. During May, the following activity was recorded: Raw materials (all direct materials): Beginning balance $ 8,500 Purchased during the month $ 38,000 Used in production $ 39,300 Labor: Direct labor-hours worked during the month 1,900 Direct labor cost incurred $ 24,510 Actual manufacturing overhead costs incurred $ 33,300 Inventories: Raw materials, May 30 ? Work in process, May 30 $ 16,937 Work in process inventory on May 30 contains $3,741 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was: