Dapper Corporation had only one job in process on May 1. The job had been charged with $1,010 of direct materials, $3,630 of direct labor, and $5,510 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $15.70 per direct labor-hour. During May, the following activity was recorded:Raw materials (all direct materials): Beginning balance $9,700Purchased during the month $25,000Used in production $31,400Labor: Direct labor-hours worked during the month 2,160Direct labor cost incurred $29,808Actual manufacturing overhead costs incurred $31,800Inventories: Raw materials, May 30 ?Work in process, May 30 $20,100Work in process inventory on May 30 contains $3,450 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.
Required:
1. The balance in the raw materials inventory account on May 30 was .a) $3,180b) $3,820c) $3,300d) $3,420