During May, $$59,500$ 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 $320$ 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 $$7,150$ of direct materials cost. The

Corporation incurred $$42,300$ of actual manufacturing overhead cost

during the month and applied $$40,200$ in manufacturing overhead

cost$.$The actual direct labor$-$hours worked during May totaled: