Chavez Corporation reported the following data for the month of July Inventories: Raw materials Work in process Finished goods Beginning Ending $ 43,000 $38,000 $ 24,000 $33,000 $ 40,000 $55,00 Additional Information *74, eee $99,000 $67.00e 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 $11,200 $66,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold The direct materials cost for July is