During the month of January, Robinson & Green Inc. had total manufacturing costs of $121,000. It incurred $44,000 of direct labor cost and $33,000 of manufacturing overhead cost during the month. If the materials inventory on January 1 was $3,300 less that the materials inventory on January 31, what was the cost of materials purchased during the month? Question 15 options: $37,000 $47,300 $40,000 None of these