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Acosta Corporation had only one job in process on May 1. The job had been charged with $2400 of direct materials, $6966 of direct labor, and $10,104 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.60 per direct labor- hour. During May, the following activity was recorded: Raw materials (all direct materials): Beginning balance $ 9100 Purchased during the month $ 38,600 Used in production $ 39,900 Labor: Direct labor-hours worked during the month 2500 Direct labor cost incurred $ 25,110 Actual manufacturing overhead costs incurred $ 33,900 Inventories: Raw materials, May 30 ? Work in process, May 30 $ 17,093 Work in process inventory on May 30 contains $3849 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: $1300 $30,800 $7800 Raw materials (all direct materials): Beginning balance $ 9100 Purchased during the month $ 38,600 Used in production $ 39,900 Labor: Direct labor-hours worked during the month 2500 Direct labor cost incurred $ 25,110 Actual manufacturing overhead costs incurred $ 33,900 Inventories: Raw materials, May 30 ? Work in process, May 30 $ 17,093 Work in process inventory on May 30 contains $3849 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 $1300 $30.800 O $7800 $29.500