9) The following partially completed T-accounts are for Stanford Corporation: Raw Materials 7,000 (2) 19,000 Bal 24,000 (1) Work In Process Bal 11,000(7) 15,000 18,000 31,000 7 (2) (4) (6) Finished Goods 18,000 62,000 Bal (7 15,000 Manufacturing Overhead 9,000 (6) 16,000 8,000 5,000 (2) 31,000 (4 (5) Accumulated Depreciation-Factory Bal (3) 82,000 16,000 Sales Salaries Expenses 11,000 (4) Accounts Payable Bal ) (5) 19,000 5,000 Salaries and Wages Payable Bal (4) 7,000 37,000 The cost of direct materials used is: A) $14,000 B) $15,000 C) S18,000 D) $24,000