For June, Nate and Yang Company purchased raw materials costing $20,000, and incurred direct labor costs of $15,300. Manufacturing overhead totaled $8,000 for the month. Information on inventories was as follows: July 31 July 1 $6,800 $4,200 1,320 770 3,630 2,970 Direct Materials inventory Work in process inventory Finished goods inventory What was the total manufacturing cost in July? >> a. $53,300 Ob. $45,900 Oc. $43,300 O d. $54,300

a. $53,300 b $45,500 c. 143,300 a 154,300