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

	May 1			May 30
Raw materials	$	31,500		$	42,000
Finished Goods	$	81,000		$	78,000
Work in Process	$	19,500		$	17,424

During May, $64,500 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 420 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 $7,650 of direct materials cost. The Corporation incurred $43,800 of actual manufacturing overhead cost during the month and applied $43,200 in manufacturing overhead cost.

The amount of direct labor cost in the May 30 Work in Process inventory was: