1. During May, $59,500 worth of raw materials (all direct materials) were withdrawn from inventory and used in production. The company's default overhead rate was $12 per direct labor hour, and it paid its direct labor workers $15 per hour. A total of 320 hours of direct labor time had been spent on the jobs in the beginning work-in-process inventory account. The ending work-in-process inventory account contained $7,150 of direct material cost. The Corporation incurred $42,300 of actual manufacturing overhead during the month and applied $40,200 in manufacturing overhead.
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3. What would be the actual hours of direct labor worked during the month of May ?