00 8 Bottum Corporation, a manufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $22,000 and the ending balance was $40,000. Raw materials purchases during the month totaled $67,000. Manufacturing overhead cost incurred during the month was $113,000, of which $2,400 consisted of raw materials classified as indirect materials. The direct materials cost for May was: & 02:38:58 Multiple Choice $49,000 O $46,600 O O $67,000 $85,000 O