Daane Company had only one job in process on May 1. The job had been charged with $1,310 of direct materials, $3,440 of direct labor, and $6,060 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $16.40 per direct labor-hour. During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$ 10,100
Purchased during the month	$21,700
Used in production	$29,300
Labor:
Direct labor-hours worked during the month	2,250
Direct labor cost incurred	$29,700
Actual manufacturing overhead costs incurred	$35,600
Inventories:
Raw materials, May 30	?
Work in process, May 30	$14,200

Work in process inventory on May 30 contains $3,036 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: (Round intermediate calculations to 2 decimal places.)

	$7,392
	$7,912
	$7,512
	$7,272