Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,050 of direct materials, $6,990 of direct labor, and $10,006 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $18.90 per direct labor-hour.

During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$	8,750
Purchased during the month	$	38,250
Used in production	$	39,550
Labor:
Direct labor-hours worked during the month		2,150
Direct labor cost incurred	$	24,760
Actual manufacturing overhead costs incurred	$	33,550
Inventories:
Raw materials, May 30		?
Work in process, May 30	$	17,002

Work in process inventory on May 30 contains $3,786 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

• $29,500

• $7,450

• $1,300