Google Company's beginning balance in its raw materials account was $26,000 on January 1. This account's ending balance was $48,000 on January 31. Google's raw materials purchases during January totaled $75,000. Manufacturing overhead cost incurred during January was $117,000, of which $3,200 consisted of raw materials classified as indirect materials. What was Google's cost of direct materials used in the month of January? Multiple Choice $53,000 $75,000 $49,800 597,000