Dapper Corporation had only one job in process on May 1. The job had been charged with $1,120 of direct materials, $4,150 of direct labor, and $5,880 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $20.50 per direct labor-hour. During May, the following activity was recorded: Raw materials (all direct materials): Beginning balance $ 9,500 Purchased during the month $27,000 Used in production $32,700 Labor: Direct labor-hours worked during the month 1,870 Direct labor cost incurred $23,188 Actual manufacturing overhead costs incurred $32,700 Inventories: Raw materials, May 30 ? Work in process, May 30 $17,600 Work in process inventory on May 30 contains $2,604 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: $3,800 $3,920 $4,320 $3,680