Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,350 of direct materials, $6,990 of direct labor, and $10,090 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.50 per direct labor-hour.

During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$	9,050
Purchased during the month	$	38,550
Used in production	$	39,850
Labor:
Direct labor-hours worked during the month		2,450
Direct labor cost incurred	$	25,060
Actual manufacturing overhead costs incurred	$	33,850
Inventories:
Raw materials, May 30		?
Work in process, May 30	$	17,080

Work in process inventory on May 30 contains $3,840 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

• $7,750

• $1,300

• $29,500

• $30,800