Dipaola Corporation has provided the following data concerning last months operations.

	Purchases of raw materials	$26,000
	Indirect materials included in manufacturing overhead	$6,000
	Direct labor cost	$58,000
	Manufacturing overhead applied to Work in Process	$87,000
	Overapplied overhead	$6,000

		Beginning	Ending
	Raw materials inventory	$12,000	$18,000
	Work in process inventory	$46,000	$64,000
	Finished goods inventory	$31,000	$46,000

How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured?

A) $38,000

B) $32,000

C) $14,000

D) $26,000