please solve quickly, will upvote

Chavez Corporation reported the following data for the month of July: Inventories: Beginning Ending. $35,000 $34,000 Raw materials. $20,000 $25,000 Work in process Finished goods $36,000 $51,000 Additional information: Raw materials purchases Direct labor cost $70,000 $95,000 $63,000 Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred. $9,600 Manufacturing overhead cost applied to Work in Process $62,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The direct materials cost for July is: O O $61,400 $69,000 $71,000 $70,000