Tyare Corporation had the following Inventory balances at the beginning and end of May. Raw materials Finished Goods Work in Process May 1 $27,000 $76,500 $15,000 May 30 $33,000 $69,000 $16,731 During May, $60,000 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 330 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 $7,200 of direct materials cost. The Corporation Incurred $42,450 of actual manufacturing overhead cost during the month and applied $40,500 in manufacturing overhead cost. The actual direct labor-hours worked during May totaled: Multiple Choice O 3.960 hours O 3,375 hours O 3,538 hours O 2.830 hours