Dasilva Company Had Only One Job in Process on May

Multiple Choice

Dasilva Company had only one job in process on May 1. The job had been charged with $1,400 of direct materials, $6,192 of direct labor, and $5,712 of manufacturing overhead cost. The company assigns overhead cost to jobs using the predetermined overhead rate of $11.90 per direct labor-hour. During May, the following activity was recorded: Work in process inventory on May 30 contains $4,773 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:

A) $4,700
B) $43,300
C) $3,800
D) $39,500