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Messana Corporation reported the following data for the month of August: Inventories: Beginning Ending Raw materials $36,000 $24,000 Work in process $23,000 $17,000 Finished goods

Messana Corporation reported the following data for the month of August:

Inventories: Beginning

Ending

Raw materials $36,000 $24,000
Work in process $23,000 $17,000
Finished goods $37,000 $55,000
Additional information:
Raw materials purchases $69,000
Direct labor cost $94,000
Manufacturing overhead cost incurred $54,000
Indirect materials included in manufacturing overhead cost incurred $8,000
Manufacturing overhead cost applied to Work in Process $56,000

The direct materials cost for August is:

a. $73,000

b. $69,000

c. $81,000

d. $57,000

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