Dapper Corporation had only one job in process on May 1. The job had been charged with $1,010 of direct materials, $3,630 of direct labor, and $5,510 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $15.70 per direct labor-hour. During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$ 9,700
Purchased during the month	$25,000
Used in production	$31,400
Labor:
Direct labor-hours worked during the month	2,160
Direct labor cost incurred	$29,808
Actual manufacturing overhead costs incurred	$31,800
Inventories:
Raw materials, May 30	?
Work in process, May 30	$20,100

Dapper Corporation had only one job in process on May 1. The job had been charged with $1,010 of direct materials, $3,630 of direct labor, and $5,510 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $15.70 per direct labor-hour.