Tyare Corporation had the following inventory balances at the beginning and end of May Help Save Raw materials Finished Goods Work in Process May i 532.500 $82,000 $20,500 may 3o. $44.000 $80,000 $17.579 During May $65.500 in raw materials (all direct materials were drawn from inventory and used in production. The company's predetermined overhead rate was $2 per direct laborhout, and it paid its direct labor workers 515 per hour. A total of 440 hours of direct labor time had been expended on the jobs in the beginning Work in Process to account the ending Workin Process inventory account contained 57750 of direct materials cost. The Corporation incurred 5-44300 of actual manufacturing overhead cost during the month and cold 543 800 manufacturing overhead cost The amount of direct labor cost in the May 30 Work in Process inventory was O 14368 O $5,460 O O