Meyers Corporation had the following inventory balances at the beginning and end of November: November 1 November 30 Raw Materials $ 32,000 $ 26,000 Finished Goods $ 88,000 $ 60,000 Work in Process $ 17,000 $ 20,000 During November, $68,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $8 per direct labor-hour, and it paid its direct labor workers $13 per hour. A total of 400 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 $8,000 of direct materials cost. The Corporation incurred $48,000 of actual manufacturing overhead cost during the month and applied $44,000 in manufacturing overhead cost. The actual direct labor-hours worked during November totaled: (Round your answers to the nearest dollar.)