Chavez Corporation reported the following data for the month of July: Inventories: Beginning Ending Raw materials $45,000 $39,000 Work in process $25,000 $35,000 Finished goods $41,000 $56,000 Additional information: Raw materials purchases $75,000 Direct labor cost $100,000 Manufacturing overhead cost incurred $68,000 Indirect materials included in manufacturing overhead cost incurred $11,600 Manufacturing overhead cost applied to Work in Process $67,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The direct materials cost for July is: