Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,650 of direct materials, $6,990 of direct labor, and $10,174 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $20.10 per direct labor-hour. During May, the following activity was recorded: Raw materials (all direct materials): Beginning balance $ 9,350 Purchased during the month $ 38,850 Used in production $ 40,150 Labor: Direct labor-hours worked during the month 2,750 Direct labor cost incurred $ 25,360 Actual manufacturing overhead costs incurred $ 34,150 Inventories: Raw materials, May 30 ? Work in process, May 30 $ 17,158 Work in process inventory on May 30 contains $3,894 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. The balance in the raw materials inventory account on May 30 was: Multiple Choice $8,050 $1,300 $29,500 $30,800