Bottum Corporation, a manufacturing Corporation, has provided data

concerning its operations for May. The beginning balance in the raw

materials account was $$22,500$ and the ending balance was $$41,000.$

Raw materials purchases during the month totaled $$68,000.$

Manufacturing overhead cost incurred during the month was

$$113,500,$ of which $$2,500$ consisted of raw materials classified as

indirect materials. The direct materials cost for May was: