Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,300 of direct materials, $6,966 of direct labor, and $10,076 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.40 per direct labor-hour.

During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$ 9,000
Purchased during the month	$38,500
Used in production	$39,800
Labor:
Direct labor-hours worked during the month	2,400
Direct labor cost incurred	$25,010
Actual manufacturing overhead costs incurred	$33,800
Inventories:
Raw materials, May 30	?
Work in process, May 30	$17,067

Work in process inventory on May 30 contains $3,831 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

• $30,800

• $1,300

• $29,500

• $7,700