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

	May 1			May 30
Raw materials	$	31,899		$	53,199
Finished Goods	$	90,000		$	90700
Work in Process	$	30100		$	26670

During May, $95,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $13 per direct labor-hour, and it paid its direct labor workers $16 per hour. A total of 571 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 $8,300 of direct materials cost. The Corporation incurred $48,700 of actual manufacturing overhead cost during the month and applied $52,450 in manufacturing overhead cost.

The raw materials purchased May totaled: