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Meyers Corporation had the following inventory balances at the beginning and end of November:

	November 1			November 30
Raw Materials	$	24,000		$	20,000
Finished Goods	$	66,000		$	45,000
Work in Process	$	11,000		$	15,000

During November, $51,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $8 per direct labor-hour, and it paid its direct labor workers $10 per hour. A total of 300 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 $6,000 of direct materials cost. The Corporation incurred $36,000 of actual manufacturing overhead cost during the month and applied $33,000 in manufacturing overhead cost.