Daane 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
Beginning balance	8500
Purchase during month	20000
Used in production	28400
Labor
Direct labor hours worked during month	1500
Direct labor cost incurred	19050
Actual manufacturing cost incurred	29700
invesntories
raw materials may 30	?
work in progress may 30	13362

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

Select one:

a. $19,900

b. $11,500

c. $8,400

d. $5,680