Consider the following data: Work in process Raw materials Finished Goods July 1 July 31 7,000 12,000 15,000 ? ? 20,000 Other Data: Cost of goods manufactured 135,000 Factory overhead cost 60,000 Gross margin 60,000 Raw materials purchases 30,000 Raw materials used 40,000 Sales 200,000 The total direct labor cost was: Oc. P40.000 O a. 25,000 O b. P35.000 O d. P30.000