Inventories: January 1 January 31

Direct materials $30,000 $40,000

Work in process $15,000 $20,000

Finished goods $65,000 $50,000

Month of January

Cost of goods manufactured $515,000

Manufacturing overhead applied $150,000

Direct materials used $190,000

Actual manufacturing overhead $144,000

Under Summit's job-order costing system, any overapplied or underapplied overhead is closed to the Cost of

Goods Sold account at the end of the calendar year (i.e., December 31).

3) What was the total amount of direct material purchases during January?

A) $200,000. B) $190,000. C) $180,000. D) $195,000.

Please show work