Dapper Corporation had only one job in process on May 1. The job had been charged with $3,400 of direct materials, $4,640 of direct labor, and $9,200 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $23.00 per direct labor-hour. During May, the following activity was recorded:

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Work in process inventory on May 30 contains $7,540 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

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

b. The cost of goods manufactured for May was:

Dapper Corporation had only one job in process on May 1. The job had been charged with $3,400 of direct materials, $4,640 of direct labor, and $9,200 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $23.00 per direct labor-hour. During May, the following activity was recorded: Raw materials (all direct materials) Beginning balance ... $8,500 Purchased during the month. $42,000 Used in production. $48,500 Labor Direct labor-hours worked during the month. 2,200 Direct labor cost incurred $25,520 Actual manufacturing overhead costs incurred $52, 800 Inventories: Raw materials, May 30 ? Work in process, May 30... $32,190 Work in process inventory on May 30 contains $7,540 of direct labor cost. Raw materials consist solely of items that are classified as direct materials. a. The balance in the raw materials inventory account on May 30 was: b. The cost of goods manufactured for May was