Tyare Corporation had the following inventory balances at the beginning and end of May: 9 Raw materials Finished Goods Work in Process May 1 $29,000 $78,500 $17,000 May 30 $37,000 $73,000 $17,039 & 01:30:50 During May, $62,000 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 370 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 $7,400 of direct materials cost. The Corporation incurred $43,050 of actual manufacturing overhead cost during the month and applied $41,700 in manufacturing overhead cost. The amount of direct labor cost in the May 30 Work in Process inventory was: Multiple Choice O $4,284 O $5.355 O O $4.985 o $9,639 Mc