Dapper corporation had only one job in process on may 1. the job had been charged with $3,400 of direct materials, $4,640 of direct labor, and $9,200 of manufacturing overhead cost for a total beginning work in process inventory of $17,240. the company assigns overhead cost to jobs using the predetermined overhead rate of $23.00 per direct labor-hour. work in process inventory on may 30 contains $7,540 of direct labor cost. raw materials consist solely of items that are classified as direct materials. if the following activity was recorded in may, what is the cost of goods manufactured in may? raw materials (all direct maerials): beginning balence 8500purchased during the month 42000used in production 48500labor: direct labor-hours worked during the month 2200direct labor cost incurred 25520actual manufacturing overhead costs incurred 52800inventories: raw mateirals, may 30 ? work in process, may 30 32190