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JN Corporation had only one job in process on June 1. The job had been charged with Rs.3,400 of direct materials, Rs.4,840 of direct labor,

JN Corporation had only one job in process on June 1. The job had been charged with Rs.3,400 of direct materials, Rs.4,840 of direct labor, and Rs.6,292 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate on the basis of direct labor cost. During June, the following activity was recorded:

Raw materials (all direct materials):

Beginning balance

8,500

Purchased during the month

42,000

Used in production

49,500

Labor:

Direct labor-hours worked during the month

2,250

Direct labor cost incurred

27,520

Actual manufacturing overhead costs incurred

52,800

Inventories:

Raw materials, June 30

?

Work in process, June 30

37,190

Work in process inventory on June 30 contains Rs.9,940 of direct labor cost.

Calculate cost of Raw Materials at work in process, June 30,

Expert please be quick, got half an hour.

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