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 es Overapplied overhead Raw materials inventory Work in process inventory $26,000 $ 6,000 $58,000 $87,000 $ 6,000 Beginning Ending $12,000 $18,000 $46,000 $64,000 $31,000 $46,000 Finished goods inventory How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured?