Question 32 of 50 Question 32 1 points Reference: 05-08 Summit Company has provided the following inventory balances and manufacturing cost data for the month of January Inventories anuary 1 January 21 Direct materials 1530,000 $40,000 Work in process 15 000 20,000 Finished goods 35.000 50.000 Month onary Cost of goods manufactured 5515000 Manufacturing overhead applied 150.000 Direct materials used 190.000 Actual manufacturing overhead 144,000 Under Summit's job order costing system, any over or underapplied overhead is closed out to the Cost of Goods Sold account at the end of the calendar year that is, December 31) What was the total amount of direct material purchases during January? $200,000 5180.000 $195,000 5190,000