Dipaola Corporation has provided the following data concerning last month's operations Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor cost Manufacturing overhead applied to work in Process Overapplied overhead $26,000 $ 6,000 $58,000 $87,000 $ 6,000 Raw materials inventory Work in process inventory Finished goods inventory Beginning $12,000 $46,000 $31,000 Ending $18,000 $64,000 $46,000 How much is the direct materials cost for the month on the schedule of Cost of Goods Manufactured? Multiple Choice $32,000 $14,000 We on me schedule of Cost of Goods Manufactured Multiple Choice $32,000 $14,000 $26.000 a $38.000