Dapper Corporation had only one job in process on May 1. The job had been charged with $1,010 of direct materials, $3,840 of direct labor, and $5,900 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $15.40 per direct labor-hour. During May, the following activity was recorded: | Raw materials (all direct materials) Beginning balance $ 11.600 $26,300 Purchased during the month $35.300 Used in production 2.390 $29,158 Labor: Direct labor-hours worked during the month Direct labor cost incurred Actual manufacturing overhead costs incurred Inventories: Raw materials. May 30 $31.700 $22.300 Work in process. May 30 Work in process inventory on May 30 contains $2.806 of direct labor cost Raw materials consist solely of items that are classified as direct materials