Depper Corporation hed only one job in process on May 1 The joti had been charged with $1,930 of direct materials, $3,320 of direct labor, and $5,700 of manufacturing overhead cost. The company overhead cost to jobs using the predetermined overhead rate of $18.50 per direct labor-hour During May, the following activity was recorded: Raw materials (all drect materials) Beginning balance Purchased during the month Used in production Labor Direct labor hours worked during the month Direct labor cost incurred $16,900 $26,000 $33,200 1.960 $25,284 Actual manufacturing overhead costs incurred $31,500 Inventories sign Raw materials, May 30 Work in process, May 30 ? $21,900 Work in process inventory on May 30 contains $2,580 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 O $9,820 $9,700 $10,220 $9,580