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

	May 1			May 30
Raw materials	$	26,500		$	32,000
Finished Goods	$	76,000		$	68,000
Work in Process	$	14,500		$	16,654

During May, $59,500 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 320 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 $7,150 of direct materials cost. The Corporation incurred $42,300 of actual manufacturing overhead cost during the month and applied $40,200 in manufacturing overhead cost.

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

• $10,660

• $5,860

• $4,800

• $9,700