Help Save & EX aw materials Findsted Goods Work in Process May 1 $31,000 530,500 $19,000 May 30 $41,000 $77,000 $17,347 During May $64.000 in raw materials al direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor hour, and it paid its direct labor workers 515 per hour. A total of 410 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $7.600 of direct materials cout The Corporation incurred 543650 of actual manufacturing overhead cost during the month and applied $42.900 in manufacturing overhead cost The direct materials cost in the May 1 Work in Process inventory account totsted Mun Choice 514.00 512850