From the book of the Managerial Accounting Maher 11 th edition. Chapter 2 problem no 44. The question for direct material used for April. Why is the answer calculation all the work in process inventory that have the amount total of labor, direct material and overhead? Thanks

Overapplied Overhead = $15,600 - $14,800 = $800. $15,600 was paid for 2,600 labor hours for the month of April $14,800 was found out to be as a balance for actual cost for the month of April for manufacturing overhead. Direct Materials Used - $89,000 + $5,300 - $4,500 - $15,600 - $31,200 = $43,000. Costs of manufactured goods are $89,000 for April Inventory work in process is $5,300 for the month of April. Work in process inventory balance is $4,500 $15,600 were paid for 2,600 labor hours for the month of April $31,200 were paid for 2,600 labor hours at the rate of $12 per hour for the month of April