Bottum Corporation, a manufacturing Corporation, has provided date concerning its operations for May. The beginning balance in the raw materials account was $29,500 and the ending balance was $55,000, Raw materials purchases during the month totaled $82,000. Manufacturing overhead cost incurred during the month was $120,500, of which $3,900 consisted of raw materials classified as Indirect materials. The direct materials cost for May was: Multiple Choice $52,600 $56,500 $107.500 $82,000