Dapper Corporation had only one job in process on May 1. The job had been charged with $1,010 of direct materials, $3,830 of direct labor, and $5,810 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $24.50 per direct labor-hour. During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$ 10,100
Purchased during the month	$26,200
Used in production	$31,900
Labor:
Direct labor-hours worked during the month	1,660
Direct labor cost incurred	$21,248
Actual manufacturing overhead costs incurred	$38,100
Inventories:
Raw materials, May 30	?
Work in process, May 30	$15,700

Work in process inventory on May 30 contains $2,944 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

The balance in the raw materials inventory account on May 30 was:

$4,400

$4,520

$4,920

$4,280