Orchard, nv has provided the following data for the month of May. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Work in Process Finished Goods Cost of Goods Sold Total Direct Materials $ 8,539 $ 7,107 $ 6,085 $ 21,731 Direct Labor 11,724 15,350 5,172 32,246 Manufacturing Overhead Applied 42,861 37,588 24,029 104,478 Total 63,124 60,045 35,286 158,455