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

May 1May 30Raw materials$28,000$35,000Finished Goods$77,500$71,000Work in Process$16,000$16,885

During May, $61,000 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 350 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 $7,300 of direct materials cost. The Corporation incurred $42,750 of actual manufacturing overhead cost during the month and applied $41,100 in manufacturing overhead cost.

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