On April 1, Stelter Corporation had $36,000 of raw materials on hand. During the month, the company purchased an additional $62,000 of raw materials. During April, $72,000 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 $7,200. Prepare journal entries to record these events. Use those journal entries to answer the following question:

The credits to the Manufacturing Overhead account as a consequence of the raw materials transactions in April total:

	63,900
	0
	72,000
	8,100