Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,400 of direct materials, $6,966 of direct labor, and $10,104 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.60 per direct labor-hour.

During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$ 9,100
Purchased during the month	$38,600
Used in production	$39,900
Labor:
Direct labor-hours worked during the month	2,500
Direct labor cost incurred	$25,110
Actual manufacturing overhead costs incurred	$33,900
Inventories:
Raw materials, May 30	?
Work in process, May 30	$17,093

Work in process inventory on May 30 contains $3,849 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

The cost of goods manufactured for May was: