On April 1, Stelter Corporation had $34,000 of raw materials on hand. During the month, the company purchased an additional $60,000 of raw materials. During April, $70,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $7,000. The debits to the Manufacturing Overhead account as a consequence of the raw materials transactions in April total: \begin{tabular}{l} $0 \\ $63,000 \\ $7,000 \\ \hline$70,000 \end{tabular}