Blue Mountain Corporation, a manufacturing company, has provided data concerning its operations for July :

Beginning Raw Materials : $37,000

Ending Balance Raw Materials : $29,000

Raw Materials Purchased : $57,000

Manufacturing Overhead Incurred ($3,000 are indirect materials) : $102,000

The direct materials cost for July was ?

A) $57,000 B) $54,000 C) $62,000 D) $65,000 E) None of Above

Answer was D) but I need detailed help with steps as to why and how.