Chavez Corporation reported the following data for the month of July Inventories: Raw materials Work in process Finished goods Beginning Ending $ 38,000 $35,500 $ 21,500 $28,000 $37,500 $52,599 Additional information: $71,500 $96,500 $64,500 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 $10,200 $63,500 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The direct materials cost for July is