Bottum Corporation, a manufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $21,000 and the ending balance was $38,000. Raw materials purchases during the month totaled $65,000. Manufacturing overhead cost incurred during the month was $112.000, of which $2,200 consisted of raw materials classified as indirect materials. The direct materials cost for May was: Multiple Choice $65,000 $45,800 $48,000 $82,000