41 Bottum Corporation, a manufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $28,500 and the ending balance was $53.000. Raw materials purchases during the month totaled $80,000. Manufacturing overhead cost incurred during the month was $119,500, of which $3,700 consisted of raw materials classified as Indirect materials. The direct materials cost for May was: 2 Multiple Choice So 5104,500 O 00 $30.000 O 555,500 915.500