For the month of May, the balance in Acme Company's raw materials inventory account was $$25,500$ at the beginning of the month and $$47,000$ at the end of the month. Raw materials purchases during the month totaled $$74,000.$ During May, Acme incurred $$116,500$ of manufacturing overhead costs, which included $$3,100$ of indirect materials. What amount of direct materials was used during the month of May?

$$74,000$

$$52,500$

$$49,400$

$$95,500$