Buster Corporation, a manufacturing company has provided data concerning its operations for September. The beginning balance in the raw materials account was 567,000 and the ending balance was $44,000, Raw materials purchases during the month totaled $87,000 Manufacturing overhead cost incurred during the morith was $117.000, of which $9,000 consisted of raw materials classified as indirect materials. The direct materials cost for September was: Multiple Choice $101.000 $87,000 $110,000