$68000, $68500, $59000, $69000

Chaves Corporation reported the following data for the month of July 00 Inventories 00.30.44 Raw materials Work in process Finished goods Beginning Ending $32,000 $32,500 $ 18,500 $22,000 $ 34,500 $49,500 Additional information $68,500 $93,500 $61,500 Raw materials purchases Direct Labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to work in Process $ 9,000 $60,500 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold, The direct materials cost for July is