Dapper Corporation had only one job in process on May 1. The job had been charged with $3,400 of direct materials, $4,640 of direct labor, and $9,200 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $23.00 per direct labor-hour. During May, the following activity was recorded: $8.500 $42,000 $48,500 Raw materials (all direct materials): Beginning balance Purchased during the month. Used in production Labor: Direct labor-hours worked during the month Direct labor cost incurred. Actual manufacturing overhead costs incurred. Inventories: Raw materials, May 30 Work in process, May 30 2,200 $25,520 $52,800 $32,190 Work in process inventory on May 30 contains $7,540 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The balance in the raw materials inventory account on May 30 was: OA. $6,500 OB. $2,000 OC. $40,000 D. $33,500 Messana Corporation reported the following data for the month of August: Inventories: Raw materials Work in process Finished goods. Beginning $36,000 $23,000 $37,000 Ending $24,000 $17,000 $55,000 Additional information: Raw materials purchases Direct labor cost .. Manufacturing overhead cost incurred. Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $69,000 $94,000 $54,000 $8,000 $56,000 The direct materials cost for August is: A. $73,000 B. $81,000 C. $57,000 D. $69,000