Tyare Corporation had the following inventory balances at the beginning and end of May: May 1 May 30 Raw materials $28,500 $36,000 Finished Goods $78,000 $72,000 Work in Process. $16,500 $16,962 During May, $61,500 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 360 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 $7,350 of direct materials cost. The Corporation incurred $42,900 of actual manufacturing overhead cost during the month and applied $41,400 in manufacturing overhead cost The raw materials purchased during May totaled: