Boursaw Corporation has provided the following data concerning last month's operations. Purchases of raw materials Indirect materials included in manufacturing overhead $4,90e Direct labor cost Manufacturing overhead applied to Work in Process$78,ee0 Underapplied overhead $33,e00 $58,900 5,eee Beginning Ending s1e,ee0 $15,ee0 Work in process inventory 56,000 $72,800 Finished goods inventory 41,000 $49,eee Raw materials inventory Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured? Multiple Choice $38,000 $24,000 $33,000 $43,000