Suppose a bakery reports this information:

What is the cost of direct materials used?

A. $101,000

B. $102,000

C. $103,000

D. $113,000

Beginning Direct Materials………………………......………………….$ 7,000

Ending Direct Materials…………………………………........…………….6.000

Beginning Work-in-Process Inventory………………………………..4.000

Ending Work-in-Process Inventory…………………………………...3.000

Beginning Finished Goods Inventory…………………………………2.000

Ending Finished Goods Inventory…………………………………….4 000

Direct Labor…………………………………………………………...........32.000

Purchases of Direct Materials………………………………………102.000

Manufacturing Overhead…………………………………………......20.000