Tyare Corporation had the following inventory balances at the beginning and end of May

Tyare Corporation had the following inventory balances at the beginning and end of May:

May 1 May 30
Raw materials $ 27,000 $ 33,000
Finished Goods $ 76,500 $ 69,000
Work in Process $ 15,000 $ 16,731
During May, $60,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor-hour, 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 Work in Process inventory account contained $7,200 of direct materials cost. The Corporation incurred $42,450 of actual manufacturing overhead cost during the month and applied $40,500 in manufacturing overhead cost.

The actual direct labor-hours worked during May totaled:

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