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