Dapper Corporation had only one job In process on May 1. The Job had been charged with $1,950 of direct materials, $3,940 of direct labor, and $6,010 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $15.80 per direct labor-hour During May, the following activity was recorded Raw materlals (all direct materials) $11,000 Beginning balance Purchased during the month $22,800 $30,200 Used in production Labor Direct labor-hours worked during the month 2,070 Direct labor cost incurred $26,082 Actual manufacturing overhead costs incurred$30,200 Inventorles: Raw materlals, May 30 $16,600 Work in process, May 30 Work In process Inventory on May 30 contains $2,772 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: O $4,120 O $3,480 O $3,720 $3,600