Jones Corporation is a manufacturer. The data for July is below.

Jones beginning balance in the raw materials account was $27,000 and the ending balance was $50,000.

Jones raw materials purchases during the month totaled $77,000.

Jones manufacturing overhead cost incurred during the month was $118,000, of which $3,400 consisted of raw materials classified as indirect materials.

Q: What was Jones direct materials cost for July?

A. 50,600

B.77000

c. 54000

d. 100,000