d 2. In June, Macro Company purchased materials costing $24,000 and incurred direct labor cost of $20,000. Manufacturing overhead was $34,000 for the month Inventory information is as follows: June 1 June 30 Materials $8,000 $9,000 Work in process 800 2,000 Finished goods 4,000 3,000 Calculate the cost of direct materials used in production for the month of June 527,000 b. $23,000 C$25,800 d. 328,590