Dacosta Corporation had only one job in process on May 1. The job had been charged with $1,850 of direct materials, $6,990 of direct labour, and$9,950 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $18.50 per directlabour-hour. During May, the following activity was recorded: Raw materials (all direct materials): Beginning balance $ 8,550 Purchased during the month $38,050 Used in production $39,350Labour: Direct labour-hours worked during the month 1,950 Direct labour cost incurred $24,560Actual manufacturing overhead costs incurred $33,350Inventories: Raw materials, May 3@ ? Work in process, May 3@ $16,950 Work in process inventory on May 30 contains $3,750 of direct labour cost. Raw materials consist solely of items that are classified as directmaterials. The cost of goods manufactured for May was