TB MC Qu. 3-194 (Algo) Dacosta Corporation had only one job... Dacosta Corporation hed only one job in process on May 1. The job had been charged with $2,000 of direct materials, $6,966 of direct labor, and $9,992 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $18.80 per direct laborihour. During May, the following actlvity was recorded: Work in process inventory on May 30 contains $3,777 of direct labor cost. Raw materials consist solely of isems that are classilied as direct materials. The cost of goods manufoctured for May was: The cost of goods manufactured for May was: Multiple Choice $97,150 $110,640 $103,690 $105.659