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

	May 1			May 30
Raw materials	$	33,500		$	46,000
Finished Goods	$	83,000		$	82,000
Work in Process	$	21,500		$	17,732

During May, $66,500 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 460 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 $7,850 of direct materials cost. The Corporation incurred $44,400 of actual manufacturing overhead cost during the month and applied $44,400 in manufacturing overhead cost.

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

Multiple Choice

$5,490

$4,392

$5,030

$9,882