The Milo Company's records for May contain the following information: Actual direct labour hours 9.000 hours Actual direct labour cost $47,000 Direct material purchased $16,000 Direct material used $14,000 Cost of goods sold $100,000 Overapplied overhead $5,000 Ending inventories: Raw materials $30,000 Work in process 50.000 Finished goods 70,000 The company uses a predetermined overhead rate of $5.00 per direct labour hour to apply manufacturing overhead to jobs What was the total cost added to Work in Process during May? $61,000. $111,000 $106.000 $101.000