Tyare Corporation had the following inventory balances at the beginning and end of May: Raw materials Finished Goods Work in Process May 1 $35,000 $84,500 May 30 $49,000 $85,000 $17,963 During May, $68,000 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 490 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 $8,000 of direct materials cost. The Corporation incurred $44.850 of actual manufacturing overhead cost during the month and applied $45,300 in manufacturing overhead cost. The amount of direct labor cost in the May 30 Work in Process inventory was: o o $5,535 o $5,045 o