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Gazebo Company had the following inventory balances: April 1 April 30 Raw Materials $17,000 $20,000 Finished $50,000 $44,000 Goods Work in $9,000 $11,000 Process During the month, $36,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's pre- determined overhead rate was $8 per direct labour-hour, and it paid its direct labour workers $10 per hour. A total of 300 hours of direct labour time had been used during the month. The ending Work in Process inventory account contained $4,700 of direct materials cost. The company incurred $28,000 of actual manufacturing overhead cost during the month and applied $26,400 in manufacturing overhead cost. What was the total amount of raw materials purchased during the month? $39,000 $3,000 $42,000 $36,000