Meryers Company has the following inventory balances at the beginning and end of November 15 Raw Materials Finished Goods Work in Process November 1 $17,000 550.000 $9,000 November 30 $20.000 S44000 511.000 2 25.00 During November 539,000 in raw materials all direct materials were drawn from inventory and used in production. The company's predetermined overhead rate was 88 per direct labour hour, and it pand direct labour workers to per hour. A total of 300 hous or direct labour time had been expended on the jobs in the beginning Work in Process inventory account the ending Work in Procissitventory Bccount contained $4,700 of direct materials cost The Company incurred 528,000 of actual manecturing overhead cost during the month and applied 525,400 in manufacturing overhead COSL The amount of direct labour in the November 30 Work in Procesory was