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

A.7,800

B. 1,300

C. 29,500

D. 30,800

Dacosta Corporation had only one job in process on May 1. The job had been charged with $2,400 of direct materials, $6,966 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 Purchased during the month Used in production 9,100 $38,600 $39,900 Labor: Direct labor-hours worked during the month 2,500 $25,110 $33,900 Direct labor cost incurred Actual manufacturing overhead costs incurred Inventories : Raw materials, May 30 $17,093 Work in process, May 30 Work in process inventory on May 30 contains $3,849 of direct labor cost. Raw materials consist solely of items that are classified as direct materials