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

	May 1			May 30
Raw materials	$	30,000		$	39,000
Finished Goods	$	79,500		$	75,000
Work in Process	$	18,000		$	17,193

During May, $63,000 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 390 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 $7,500 of direct materials cost. The Corporation incurred $43,350 of actual manufacturing overhead cost during the month and applied $42,300 in manufacturing overhead cost.

The raw materials purchased during May totaled:

Multiple Choice: a) $63,000 b) $75,807 c) $54,000 d) $72,000 **It's no matter how I try, I do not seem to get closer to anything.. Could you please break this down for me so I can see where I am going wrong. Thank you SO much!!