Zodiac Corporation had the following inventory balances at the beginning and end of June:

June 1 June 30

Raw materials $25,500 $30,000

Finished Goods $75,000 $66,000

Work in Process $13,500 $16,500

During June, $58,500 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 300 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 $7,050 of direct materials cost. The Corporation incurred $42,000 of actual manufacturing overhead cost during the month and applied $39,600 in manufacturing overhead cost.

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

A. $4,500

* B. $9,900

* C. $5,400

* D. $9,00