me My Courses de This course Courses Help Q Tyre Corporation had the following inventory balances at the beginning and end of May. May 1 May 30 Raw materials $32,500 $44,000 Finished Goods $82,000 $80,000 Work In Process $20,500 $ 17,578 During May, 565,500 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 it paid its direct labor workers $15 per hour. A total of 440 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 $7750 of direct materials cost. The Corporation incurred $44100 of actual manufacturing overhead cost during the month and applied $43,800 in manufacturing overhead cost The amount of direct labor cost in the May 30 Work in Process inventory was Select one: O a $8,300 b. $20,200 O c. $11,300 O d. $12,500 e. $8,828