A staff accountant at Ysidro Fabricators in San Ysidro, CA has provided data concerning its operations for July. The beginning balance in the raw materials account was $28,000 and the ending balance was $52,000. Raw materials purchases during the month totaled $79,000. Manufacturing overhead cost incurred during the month was $119,000, of which $3,600 consisted of raw materials classified as indirect materials. The direct materials cost for July was: Multiple Choice $103,000 $79,000 $51,400 $55,000