Raw materials Finished Goods Work in Process May y $ 27,000 $ 76,500 $ 15,000 May 30 $ 33,000 $ 69,000 $ 16, 731 During May, $60,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overread tale was Si2 per drectsbocto..and it paid its direct labor workers $15 per hour. A total of 330 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account The ending Wot in Process inventory account contained $7,200 of direct materials cost. The Corporation incurred $42.450 of actual manufacturing overhead costdurino the month and apied $40.500 m manufacturing overhead cost. The amount of direct labor cost in the May 30 Work in Process inventory was: Multiple Choice $4,236 $5.295 $4.965 $9.531