Tyare Corporation had the following inventory balances at the beginning and end of May:

	May 1			May 30
Raw materials	$	29,500		$	38,000
Finished Goods	$	79,000		$	74,000
Work in Process	$	17,500		$	17,116

During May, $62,500 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 380 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 $7,450 of direct materials cost. The Corporation incurred $43,200 of actual manufacturing overhead cost during the month and applied $42,000 in manufacturing overhead cost.

The amount of direct labor cost in the May 30 Work in Process inventory was:

Multiple Choice

• $4,296

• $5,370

• $4,990

• $9,666

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