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Chavez Corporation reported the following data for the month of July: Inventories: Raw materials Work in process Finished goods Beginning Ending $41,000 $37,000 $23,000 $31,000 $39,000 $54,000 Additional information: Raw materials purchases $73,000 Direct labor cost $98,000 Manufacturing overhead cost incurred $66,000 Indirect materials included in manufacturing overhead cost incurred $10,800 Manufacturing overhead cost applied to work in Process $65,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The direct materials cost for July is: Multiple Choice The direct materials cost for July is: Multiple Choice $66,200 $69,000 $77,000 O $73,000