Dapper Corporation had only one job in process on May 1. The job had been charged with $1,280 of direct materials, $3,610 of direct labor, and $5,630 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $18.40 per direct labor-hour. During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$ 8,600
Purchased during the month	$28,900
Used in production	$34,400
Labor:
Direct labor-hours worked during the month	2,140
Direct labor cost incurred	$28,248
Actual manufacturing overhead costs incurred	$35,500
Inventories:
Raw materials, May 30	?
Work in process, May 30	$14,400

Work in process inventory on May 30 contains $2,772 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:

$3,220

$3,620

$3,100

$2,980