Q. Dapper Corporation had only one job in process on May 1. The job had been charged with $3,400 of direct materials, $4,640 of direct labor, and $9,200 of manufacturing overheid cost. During the period, total amount of manufacturing overhead applied (estimated) is 50,600. During May, the following activity was recorded: $8.500 $42.000 $48,500 Raw materials (all direct materials): Beginning balance Purchased during the month. Used in production... Labor Direct labor-hours worked during the month Direct labor cost incurred, Actual manufacturing overhead costs incurred Inventories: Raw materials, May 30 Work in process, May 30 2,200 $25,520 $52,800 2 $32,190 Work in process inventory on May 30 contains $7,540 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. a. The balance in the raw materials inventory account on May 30 was: b. The cost of goods manufactured for May was