Tyare Corporation had the following inventory balances at the beginning and end of May Raw materials Pinished Goods Work in Process May 1 $33,000 $82,500 $21,000 May 30 $45,000 $81,000 $17, 655 During May. $66,000 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 450 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 $7,800 of direct materials cost. The Corporation incurred $44.250 of actual manufacturing overhead cost during the month and applied $44,100 in manufacturing overhead cost The amount of direct labor cost in the May 30 Work in Process Inventory was Multiple Choice 54.380 Multiple Choice $4.380 $5.475 $5,025 $9.855