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

	1-Nov	30-Nov
Raw Materials	17,000	20,000
Finished Goods	50,000	44,000
Work in Process	9,000	11,000

During November, $39,000 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 $10 per hour. A total of 300 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 $4,700 of direct materials cost. The Corporation incurred $28,000 of actual manufacturing overhead cost during the month and applied $26,400 in manufacturing overhead cost. 32. (89) The raw materials purchased during November totaled: A. $42,000 B. $45,000 C. $36,000 D. $39,000 33. (90) The direct materials cost in the November 1 Work in Process inventory account totaled: A. $6,600 B. $6,000 C. $3,600 D. $3,000 34. (91) The actual direct labor-hours worked during November totaled: A. 2,800 hours B. 3,300 hours C. 3,500 hours D. 3,600 hours 35. (92) The amount of direct labor cost in the November 30 Work in Process inventory was: A. $2,800 B. $3,300 C. $3,500 D. $6,300