Daane Company had only one job in process on May 1. The job had been charged with $1,300 of direct materials, $3,680 of direct labor, and $5,940 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $19.80 per direct labor-hour.   During May, the following activity was recorded:

  

Raw materials (all direct materials):
Beginning balance	$ 17,700
Purchased during the month	$20,300
Used in production	$35,900
Labor:
Direct labor-hours worked during the month	2,450
Direct labor cost incurred	$30,380
Actual manufacturing overhead costs incurred	$38,800
Inventories:
Raw materials, May 30	?
Work in process, May 30	$18,200

    

Work in process inventory on May 30 contains $2,728 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.)

→	$11,116
	$11,636
	$10,996
	$11,236

Work in process, May 30	$18,200
Less: Direct labor	2,728
Less: Manufacturing overhead	4,356
Direct materials	$11,116

Direct labor wage rate = $30,380 ÷ 2,450 direct labor-hours = $12.40 per direct labor-hour

Direct labor-hours attributable to ending Work in Progress inventory = $2,728 ÷ $12.40 per direct labor-hour = 220 direct labor-hours

Manufacturing overhead applied = Predetermined overhead rate × Actual amount of the allocation base

= $19.80 per direct labor-hour × 220 direct labor-hours = $4,356