The direct labor rate for Brent Corporation is $9.00 per hour, and manufacturing overhead is applied to products using a predetermined overhead rate of $6.00 per direct labor-hour. During May, the company purchased $60,000 in raw materials (all direct materials) and worked 3,200 direct laborhours. The Raw Materials inventory (all direct materials) decreased by $3,000 between the beginning and end of May. The Work in Process inventory on May 1 consisted of one job which had been charged with $4,000 in direct materials and on which 300 hours of direct labor time had been worked. There was no Work in Process inventory on May 31. 36. (93) The balance in the Work in Process inventory account on May 1 was: A. $0 B. $6,700 C. $4,500 D. $8,500 37. (94) The debit to Work in Process for the cost of direct materials used during May was: A. $63,000 B. $61,000 C. $57,000 D. $67,000 38. (95) The debit to Work in Process for direct labor cost during May was: A. $21,000 B. $26,100 C. $28,800 D. $31,500 39. (96) If overhead was underapplied by $2,500 during May, the actual overhead cost for the month must have been: A. $16,700 B. $21,700 C. $18,500 D. $23,500