TB MC Qu. 3-204 Dacosta Corporation had only one job.... Dacosta Corporation had 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 labor-hour During May, the following activity was recorded: $ 8,780 $38,200 $39,500 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 2,100 $24, 710 $33,500 $16,989 Work in process inventory on May 30 contains $3,777 of direct lobor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was Abbur Company's manufacturing overhead is 20% of its total conversion costs. If direct laboris $149,600 and if direct materials are $29,400, the manufacturing overhead is: Multiple Choice