Reference no: EM13508804

Daane Company had only one job in process on May 1. The job had been charged with $1,250 of direct materials, $4,220 of direct labor, and $5,950 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $20.50 per direct labor-hour.

During May, the following activity was recorded:

Raw materials (all direct materials):
Beginning balance	$ 13,200
Purchased during the month	$20,200
Used in production	$31,200
Labor:
Direct labor-hours worked during the month	2,290
Direct labor cost incurred	$28,625
Actual manufacturing overhead costs incurred	$39,400
Inventories:
Raw materials, May 30	?
Work in process, May 30	$16,400

Work in process inventory on May 30 contains $2,750 of direct labor cost. Raw materials consist solely of items that are classified as direct materials.

The amount of direct materials cost in the May 30 work in process inventory account was: (Round intermediate calculations to 2 decimal places.)
$9,260
$9,140
$9,020
$9,660