Last night, the sprinklers system at Plant A was accidentally set off. The ensuing deluge destroyed most of the cost records in Plant A for the month just completed (May). The plant manager has come to you in panic- he has to complete his report for head office by the end of today. He wants you to give him the numbers he needs for his report. He can provide you with some fragments of information he has been able to salvage. Raw Materials: Beginning $25,000 Ending 55,600 Work in Process: Beginning 17,100 Finished Goods: Sold in May 400,000 Ending 50,200 Manufacturing Overhead: Beginning 0 Accrued wages payable: beginning 11,700 Ending 19,800 Other information 1. Total direct materials requisition for the month were $180,700 2. A total of 9,500 direct labour hours were worked during the month at an average wage of $15/hour 3. Manufacturing overhead of $101,800 was incurred during the period 4. On May 31, the ending inventory of work in process is $5,400 What is the price of the materials purchases during May