ABC Company uses a Materials Inventory account to record both direct and indirect materials. ABC charges direct materials to WIP, while indirect materials are charged to the Factory Overhead account. During the month of April, the company has the following cost information:

	Total materials (direct and indirect) purchased	$	91,100
	Indirect materials issued to production		27,700
	Total materials issued to production		116,000
	Beginning materials inventory		52,600

The amount of direct materials issued is:

A $116,000.

B $27,700.

C $91,100.

D $88,300.

E $52,600.