aane Company had only one job in process on May 1. The job had been charged with $1,000 of direct materials, $3,302 of direct labor, and $5,382 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $20.70 per direct labor-hour. During May, the following activity was recorded:

	Raw materials (all direct materials):
	Beginning balance	$8,500
	Purchased during the month	$20,000
	Used in production	$28,400
	Labor:
	Direct labor-hours worked during the month	1,500
	Direct labor cost incurred	$19,050
	Actual manufacturing overhead costs incurred	$29,700
	Inventories:
	Raw materials, May 30	?
	Work in process, May 30	$13,362

Work in process inventory on May 30 contains $2,921 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The amount of direct materials cost in the May 30 work in process inventory account was (do not round your intermediate calculations):

$5,680

$19,900

$8,400

$11,500