Widget Maker Manufacturing uses job costing. In May, material requisitions were

$ 44 comma 500$44,500

($ 39 comma 900$39,900

of these were direct materials), and raw material purchases were

$ 58 comma 100$58,100.

The end of month balance in raw materials inventory was

$ 25 comma 300$25,300.

What was the beginning raw materials inventory balance?