Chavez Corporation reported the following data for the month of July Inventories Raw materials Work in process Finished goods Beginning Ending $ 37,688 $35,000 $ 21,000 $27,000 $ 37,eee $52, eee Additional information: $71,900 $96,000 $64,080 Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to work in Process $10,09 $63, ee Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The direct materials cost for July is