Tyare Corporation had the following inventory balances at the beginning and end of May:

	May 1			May 30
Raw materials	$	33,000		$	45,000
Finished Goods	$	82,500		$	81,000
Work in Process	$	21,000		$	17,655

During May, $66,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $12 per direct labor-hour, and it paid its direct labor workers $15 per hour. A total of 450 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 $7,800 of direct materials cost. The Corporation incurred $44,250 of actual manufacturing overhead cost during the month and applied $44,100 in manufacturing overhead cost.

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

Multiple Choice

• $6,750

• $15,600

• $14,250

• $8,850