During November, $136.000 in raw materials (all direct materials) were drawn from inventory and used in production. The company^?s predetermined overhead rate was $4 per direct labor-hour, and it paid its direct labor workers $8 per hour. A total of 800 hours of direct labor lime had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $16,000 of direct materials cost The Corporation incurred $96,000 of actual manufacturing overhead cost he month and applied $88.000 in manufacturing overhead cost.The direct materials cost in the November 1 Work in Process inventory accountant totaled