1. Dacosta Company had only one job in process on May 1. The job had been charged with $1,800 of direct materials, $6,966 of direct labor, and $9,936 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $18.40 per direct labor-hour. During May, the activity was recorded:   Raw materials (all direct materials):Beginning balance-$8500, Purchased during the month-$38,000 Labor: Direct labor hours worked during the month-1900, Direct labor cost incurred-$24,510, Actual manufacturing overhead costs incurred-$33,300 Inventories: Raw materials May 30-? Work in process May 30 - $16,937 Work in process inventory on May 30 contains $3,741 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

The cost of goods manufactured for May was: A.$97,110 B.$110,600 C.$98,770 D.$100,535

2. Rediger Inc. a manufacturing company, has provided the following data for the month of June. The balance in the Work in Process inventory account was $22,000 at the beginning of the month and $17,000 at the end of the month. During the month, the company incurred direct materials cost of $55,000 and direct labor cost of $28,000. The actual manufacturing overhead cost incurred was $53,000. The manufacturing overhead cost applied to jobs was $51,000. The cost of goods manufactured for June was: A.$141,000 B.$139,000 C.$134,000 D.$136,000.