Dapper Corporation Had Only One Job in Process on May

Multiple Choice

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.The company assigns overhead cost to jobs using the predetermined overhead rate of $23.00 per direct labor-hour. During May,the following activity was recorded: 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.
The cost of goods manufactured for May was:

A) $109,670
B) $124,620
C) $143,300
D) $126,820