Dapper Corporation had only one job in process on May 1. The job had been charged with $1,710 of direct materials, $3,500 of direct labor, and $6,280 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $23.50 per direct labor-hour. During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$ 7,800
Purchased during the month	$26,800
Used in production	$30,300
Labor:
Direct labor-hours worked during the month	1,700
Direct labor cost incurred	$21,250
Actual manufacturing overhead costs incurred	$38,100
Inventories:
Raw materials, May 30	?
Work in process, May 30	$20,000

Work in process inventory on May 30 contains $3,125 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:

$4,180

$4,300

$4,420

$4,820