Business, 23.01.2020 22:31 hihowareyou12

tyare corporation had the following inventory balances at the beginning and end of may:

may 1 may 30
raw materials $ 32,500 $ 44,000
finished goods $ 82,000 $ 80,000
work in process $ 20,500 $ 17,578
during may, $65,500 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 440 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 $7,750 of direct materials cost. the corporation incurred $44,100 of actual manufacturing overhead cost during the month and applied $43,800 in manufacturing overhead cost.

the amount of direct labor cost in the may 30 work in process inventory was:

a. $5,460
b. $9,828
c. $4,368
d. $5,020

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tyare corporation had the following inventory balances at the beginning and end of may:

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