Renly Corporation had the following inventory balances at the beginning and end of May:

	May 1			May 30
Raw materials	$	27,500		$	34,000
Finished Goods	$	77,000		$	70,000
Work in Process	$	15,500		$	16,808

During May, $60,500 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 340 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 $7,250 of direct materials cost. The Corporation incurred $42,600 of actual manufacturing overhead cost during the month and applied $40,800 in manufacturing overhead cost.

The amount of direct labor cost in the May 30 Work in Process inventory was:

Multiple Choice

• $4,248

• $5,310

• $4,970

• $9,558