Glee Mason Company is manufacturing computers and has the following cost of inventory data: Direct Labour $39,900 Purchase of raw materials $70,110 Factory Management monthly Salary $17,100 Monthly Maintenance cost $6,840 for factory (50%) and Office (50%) Advertising expense $51,300 Factory insurance $513 Sales person, salaries $ 28,500 Rent for factory machinery $13,110 Factory supplies $2,622 Depreciation, office equipment $1,995 Depreciation, factory equipment $11,970 Beg, Raw material $4,560 Ending Raw material $9,405 Beg, Work-in-Process $5,700 Ending, Work-in-Process $2,936 Beg, Finished Goods $13,253 Ending finished Goods $21,717 Sales Revenue $1,425,000 Please calculate what is the direct materials used in production? O A $65,265 OB. $79,515 OC. $84,075 O D. $74,670