Tyare Corporation had the following inventory balances at the beginning and end of May:

	May 1	May 30
Raw materials	$35,500	$50,000
Finished Goods	$85,000	$86,000
Work in Process	$23,500	$18,040

During May, $68,500 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $20 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 500 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 $8,050 of direct materials cost. The Corporation incurred $48,000 of actual manufacturing overhead cost during the month and applied $48,500 in manufacturing overhead cost.

The actual direct labor-hours worked during May totaled:

Multiple Choice

3,200

2,425

3,233

2400