Hunkins Corporation has provided the following data concerning last months operations.

Purchases of raw materials	$33,000
Indirect materials included in manufacturing overhead	$ 4,000
Direct labor cost	$58,000
Manufacturing overhead applied to Work in Process	$91,000

	Beginning	Ending
Raw materials inventory	$14,000	$20,000
Work in process inventory	$57,000	$70,000

How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured? A) $33,000 B) $39,000 C) $47,000 D) $23,000