Buster Corporation, a manufacturing company, has provided data concerning its operations for September. The beginning balance in the raw materials account was $67,000 and the ending balance was $44,000. Raw materials purchases during the month totaled $87,000. Manufacturing overhead cost incurred during the month was $117,000, of which $9,000 consisted of raw materials classified as indirect materials. The direct materials cost for September was:

$64,000.

$87,000.

$110,000.

$101,000.