Company had only one job in process on May 1. The job had been charged with $1,030 of direct materials, $3,310 of direct labor, and $6,080 of manufacturing overhead cost (MOH). The company assigns OH 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 $29,100
Used in production $34,400
Labor:
Direct labor-hours worked during the month 1,590
Direct labor cost incurred $20,829
Actual manufacturing overhead costs incurred $36,600
Inventories:
Raw materials, May 30 ?
Work in process, May 30 $15,800
Work in process inventory on May 30 contains $2,620 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: