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:

Raw materials (all direct materials): Beginning balance ................................................ $8.500 Purchased during the month .................................. $42,000 Used in production ................................................ 548.500 Labor: Direct labor-hours worked during the month ........... 2.200 Direct labor cost incurred ....................................... $25.52!:I Actual manufacturing overhead costs incurred ........... $52,800 Inventories: Raw materials. May 30 .......................................... ? Work in process. May 30 ....................................... $32,190