Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,300 of direct materials, $6,966 of direct labor, and $10,076 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.40 per direct labor-hour.During May, the following activity was recorded:Raw materials (all direct materials): Beginning balance $ 9,000Purchased during the month $ 38,500Used in production $ 39,800Labor: Direct labor-hours worked during the month 2,400Direct labor cost incurred $ 25,010Actual manufacturing overhead costs incurred $ 33,800Inventories: Raw materials, May 30 ?Work in process, May 30 $ 17,067Work in process inventory on May 30 contains $3,831 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.The cost of goods manufactured for May was: