Bottum Corporation, a manufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $26,000 and the ending balance was $48,000. Raw materials purchases during the month totaled $75,000. Manufacturing overhead cost incurred during the month was $117,000, of which $3,200 consisted of raw materials classified as indirect materials. The direct materials cost for May was:

Multiple Choice

• $49,800

• $75,000

• $53,000

• $97,000