Help Save & Exit Sur Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,650 of direct materials. $6.990 of direct labor, and $10,174 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $20.10 per direct labor-hour. During May, the following activity was recorded $ 9,350 $38,850 $40,150 Raw materials (all direct materials): Beginning balance Purchased during the month Used in production Labor: Direct labor-hours worked during the month Direct labor cost incurred Actual manufacturing overhead costs incurred Inventories: Raw materials, May 30 Work in process, May 30 2,750 $25,360 $34,150 Work in process inventory on May 30 contains $3.894 of direct labor cost Raw materials consist solely of items that are classified as direct materials