Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,100 of direct materials, $6,966 of direct labor, and $10,020 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.00 per direct labor hour During May, the following activity was recorded $ 8,800 $38,300 $39,600 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 2,200 $24,810 $33,600 ? $17,015 Work in process inventory on May 30 contains $3,795 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 597170 Work in process inventory on May 30 contains $3,795 of direct labor cost Row materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was: Multiple Choice 392370 $106.210 $110.60 $100 201