During the month of January enterprise inc had a total manufacturing cost of $110,000. They incurred $40,000 of direct labor cost and $30,000 of overhead cost during the month. If the materials inventory on January 1 was $3000 less than the materials inventory on January 31, what was the cost of materials purchased during the month? A. $37,000. B. $43,000. C. $40,000. D. None of these