On 1 July 2018, Varma Ltd had office supplies costing $22 000. During the year ended 30 June 2019, the company purchased supplies costing $58 000. Of these, $8 000 worth was returned to the supplier as unsatisfactory. At 30 June 2019, it was ascertained that $9 000 worth of the supplies remained unused.

What was the value of Varma Ltds office supplies expense for year ended 30 June 2019?

a. $9 000

b. $41 000

c. $49 000

d. $63 000