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Meyers Corporation had the following inventory balances at the beginning and end of November: November 1 November 30 Raw Materials $ 72,000 $ 28,000 Finished

Meyers Corporation had the following inventory balances at the beginning and end of November:

November 1 November 30
Raw Materials $ 72,000 $ 28,000
Finished Goods $ 198,000 $ 135,000
Work in Process $ 41,000 $ 45,000

During November, $153,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $9 per direct labor-hour, and it paid its direct labor workers $14 per hour. A total of 900 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 $18,000 of direct materials cost. The Corporation incurred $108,000 of actual manufacturing overhead cost during the month and applied $99,000 in manufacturing overhead cost.

The actual direct labor-hours worked during November totaled: (Round your answers to the nearest dollar.)

7,714 hours

11,000 hours

7,071 hours

12,000 hours

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