Dapper Corporation had only one job in process on May 1. The job had been charged with $1,240 of direct materials, $4,280 of direct labor, and $5,420 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $21.50 per direct labor-hour. During May, the following activity was recorded:

Work in process inventory on May 30 contains $3,128 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:

A) $7,620

B) $7,380

C) $8,020

D) $7,500

Raw materlals (all direct materials) Beginning balance Purchased during the month $9,100 $29,300 Labor Direct labor-hours worked during the month Direct labor cost Incurred 2,010 $27,336 Inventorles Raw materials, May 30 Work In process, May 30 $23,300