Meyers Corporation had the following inventory balances at the beginning and end of November:
November 1 November 30

Raw Materials
$ 24,000 $ 18,000

Finished Goods
$ 66,000 $ 45,000

Work in Process
$ 9,000 $ 15,000

During November, $51,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $6 per direct labor-hour, and it paid its direct labor workers $9 per hour. A total of 300 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 $6,000 of direct materials cost. The Corporation incurred $36,000 of actual manufacturing overhead cost during the month and applied $33,000 in manufacturing overhead cost.

The direct materials cost in the November 1 Work in Process inventory account totaled:
$6,300
$4,500
$7,200
$2,700

The actual direct labor-hours worked during November totaled: (Round your answers to the nearest dollar.)
3,667 hours
5,500 hours
4,000 hours
6,000 hours

Concepts and reason

The concept used in the problem is process costing.

Process costing: It is the method of tracing the direct costs and allocating the indirect costs of the manufacturing process. It is used to ascertain the product cost at each stage of production. In this method, the costs that are incurred are averaged over the total production.

Fundamentals

Work-in-progress inventory (WIP): It is the raw materials, overhead costs, and labor costs incurred for products at various stages of the process of production. It is the part of the inventory asset account of the balance sheet.

Manufacturing Overheads: These are the costs in the process of manufacturing which are neither direct labor costs nor direct materials costs. Its value helps in determination of the costs of the manufactured product.

Manufacturing overhead rate: It is a predetermined rate for overheads incurred during the manufacturing process. It is computed by dividing the total estimated amount of manufacturing overheads with estimated value of the allocation base.

Inventory: Inventory refers to the material or goods that are seized by the organizations with a motive of selling it after some processing. It includes various categories that are work in process, finished goods, and raw material.

Detailed solution is given below:

you have to put the parentheses like this:

in fact, you have to perform the operation inside parentheses first, and then proceed in order:

answerreactive approach;