Tyare Corporation had the following inventory balances at the beginning and end of Moy: 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 $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 440 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Workin Process inventory account contained $7,750 of direct materials cost. The Corporation incurred $44,100 of actual manufacturing ovethead cost during the month and opplied $43,800 in manufacturing overhead cost. The direct materials cost in the May 1 Work in Process inventory account totaled: The direct materials cost in the May 1 Work in Process inventory account totaled: Multiple Choice $15,220 $13,900 $8,620 $6,600 Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,700 or direct materials, $6,966 of direct labor, and $10.188 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $20.20 per direct labor-hour. During May, the following activity was recorded: Work in process inventory on May 30 contains $3,903 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The cost of goods manufactured for May was: Multiple Choice $110,780 $122,170 $97,290 $124,853