Tyare Corporation had the following inventory balances at the beginning and end of May: May 30 $26,000 $31,000 Finished Goods $75,500 $67,000 Work in Process $14,000 $16,567 May 1 Raw materials During May, $59,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 310 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 $7,100 of direct materials cost. The Corporation incurred $42,150 of actual manufacturing overhead cost during the month and applied $39,900 in manufacturing overhead cost. The actual direct labor-hours worked during May totaled