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.

$101,000.

$111,000.

$106,000.