11. Messana Corporation reported the following data for the month of August Inventories: Beginning Ending Raw materials $36,000 $22,000 Work in process $23,000 $17,000 Finished goods $37.000 $55,000 Additional information: Raw materials purchases $57,000 Direct labor cost $94.000 Manufacturing overhead cost incurred $54,000 Indirect materials included in manufacturing overhead cost incurred $9,000 Manufacturing overhead cost applied 556 000 to Work in Process The direct materials cost for August is: a. $62,000 b. $58,000 c. $70,000 d. $46,000