Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,550 of direct materials, $6,990 of direct labor, and $10,146 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.90 per direct labor-hour. During May, the following activity was recorded Raw materials (all direct materials): Beginning balance. $ 9,250 Purchased during the month $38,750 Used in production $40,050 Labor: Direct labor-hours worked during the month 2,650 Direct labor cost incurred $25,260 Actual manufacturing overhead costs incurred $34,050 Inventories: Raw materials, May 30 Work in process, May 30 $17,132 Work in process inventory on May 30 contains $3.876 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 2