Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,450 of direct materials, $6,990 of direct labor, and $10,118 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.70 per direct labor-hour. During May, the following activity was recorded: Raw materials (all direct materials): Beginning balance $ 9,150 Purchased during the month $ 38,650 Used in production $ 39,950 Labor: Direct labor-hours worked during the month 2,550 Direct labor cost incurred $ 25,160 Actual manufacturing overhead costs incurred $ 33,950 Inventories: Raw materials, May 30 ? Work in process, May 30 $ 17,106 Work in process inventory on May 30 contains $3,858 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 $7,850 $1,300 $29,500 $30,800