Help Seve& Rau materials 31,500$42,000 $81,000 $78,00e Finished Goods Work in Process $19,500 17,424 During May. $64,500 i in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor-hour, and t pad its drect labor account The ending Work in Process nventory account contained s workers St5 per hour A total of 420 hours of direct labor time had direct materials cost The Corporation incurred $43,800 of actual manufacturing overthead cost during the been expended on the jobs in the beginning Work in Process inventory 7650 of month and appled $43,200 in manufactuning overthead The raw materials purchased during May totaled Multiple Choice 64 500 $54.000 78.56 O $71,000