Buster Corporation, a manufacturing company has provided data concerning its operations for September. The beginning balance in the row materials account was $37.000 and the ending balance was $29.000. Raw materials purchases during the month totaled $57.000. Manufacturing overhead cost incurred during the month was $102,000, of which $2,000 consisted of raw materials classified as indirect materials. The direct materials cost for September was: O $63,000 O $57,000 O $65,000 $49,000