i cannot figure out the correct answer for this practice problem. what is the correct process?

Bottum Corporation, a manufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $20,500 and the ending balance was $37,000, Raw materials purchases during the month totaled $64,000. Manufacturing overhead cost incurred during the month was $111,500, of which $2,100 consisted of raw materials classified as indirect materials. The direct materials cost for May was: Multiple Choice $80.500 45 400