Dapper Corporation had only one job in process on May 1. The job had been charged with $1,670 of direct materials, $4,000 of direct labor, and $5,510 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $23.50 per direct labor-hour. During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$ 13,200
Purchased during the month	$21,400
Used in production	$32,300
Labor:
Direct labor-hours worked during the month	1,740
Direct labor cost incurred	$22,446
Actual manufacturing overhead costs incurred	$39,300
Inventories:
Raw materials, May 30	?
Work in process, May 30	$18,400

Work in process inventory on May 30 contains $2,709 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:

$2,420

$2,180

$2,300

$2,820