Dacosta Corporation had only one job in process on May 1. The job had been charged with $2.050 of direct materials. $6.990 of direct labor and $10,006 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate or $18.90 per direct labor hour During May, the following activity was recorded 8,750 $38,250 $39,550 Raw materials tall direct materials) Beginning balance Purchased during the month Used in production Labort Direct labor-hours worked during the month Direct labor cost incurred actual manufacturing overhead conto Inventories: Raw materials, May 30 Work in process, May 30 2.150 $24.760 $33,550 $17.002 Work in process entry on May 30 contains $370 The cost of goods manufactured for May was Work in process inventory on May 30 contains $3,786 of direct labor cost. Raw materiais consistsolely of items that are classified as direct materials The cost of goods manufactured for May was