Dacosta Corporation had only one job in process on May 1 . The job had been charged with $1,800 of direct materlals $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 actlvity was recorded: Work in process Inventory on May 30 contains $3,741 of direct labor cost. Raw materlals consist solely of Items that are classified as direct materlals. The cost of goods manufactured for May was