Account	Balance
Advertising expense	22,000
Direct material purchases	60,000
Paint for direct materials	15,000
Direct labour hours	220,000
Factory utilities	15,000
Factory repairs	12,000
Amortization, office printers	85,000
Amortization, factory chairs	25,000
Indirect materials	16,000
Indirect labour	31,000
Sale Commissions	4,000
Office Utilities	6,000
By-product sales	22,000
Sales	420,000
Promotional items	82,000
Cost per labour hour	20
Materials inventory, July 1, 19	50,000
Work-in-Process Inventory, July 1, 19	15,000
Finished Goods Inventory, July 1, 19	72,000
Materials Inventory, June 30, 20	10,000
Work-in-Process Inventory, June 30, 20	40,000
Finished Goods Inventory, June 30, 20	65,000

What is the total DM available for sale

Select one:

a. 66000

b. 110000

c. 50000

d. 126000

e. None of the above