Meyers Corporation had the following inventory balances at the beginning and end of November:

	November 1		November 30
Raw Materials	$	8,000		$	18,000
Finished Goods	$	22,000		$	15,000
Work in Process	$	3,000		$	5,000

During November, $17,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $7 per direct labor-hour, and it paid its direct labor workers $9 per hour. A total of 100 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $2,000 of direct materials cost. The Corporation incurred $12,000 of actual manufacturing overhead cost during the month and applied $11,000 in manufacturing overhead cost.

The direct materials cost in the November 1 Work in Process inventory account totaled:

$2,100 $1,400 $2,300 $900

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