Tyare Corporation had the following inventory balances at the beginning and and of May. During May, $61,000 in raw materials (all direct materials) were drown from inventory and used in production. The company's predetermined overhead tate was $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 350 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 $7,300 of direct materials cost. The Corporation incurred $42,750 of actual manufacturing overhead cost during the month and applied $41,100 in manufacturing overhead cost. The actual direct labor hours worked during May totaled: Multiple Choice 4,200 hours 3.425 hours 3.563 hours 2.850 hours