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

May 1May 30Raw materials$34,500$48,000Finished Goods$84,000$84,000Work in Process$22,500$17,886

During May, $67,500 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 480 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 $7,950 of direct materials cost. The Corporation incurred $44,700 of actual manufacturing overhead cost during the month and applied $45,000 in manufacturing overhead cost.

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

Multiple Choice

$4,416

$5,520

$5,040

$9,936