Dacosta Corporation had only one job in process on May $1.$ The job had been charged with $$2,700$ of direct materials, $$6,966$ of direct labor, and $$10,188$ of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $$20\mathrm{.}20$ per direct labor$-$hour.

During May, the following activity was recorded:

$\backslash$table$[[$Raw materials $($all direct materials$)$:$,],[$Beginning balance,$$9,400$