Q$.($Required$)$ Dapper Corporation had only one job in process on May $1.$ The job had been charged with $$3,400$ of direct materials, $$4,640$ of direct labor, and $$9,200$ of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $$23\mathrm{.}00$ per direct labor$-$hour. During May, the following activity was recorded:

Work in process inventory on May $30$ contains $$7,540$ of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

a$.$ The balance in the raw materials inventory account on May $30$ was:

b$.$ The cost of goods manufactured for May was: