Question $7$ of $35$

The opening balance of direct material on $1$ January $2018$ was R$15000.$ During the year, the manufacturing company purchased R$67500$ direct material $($R$50000$ cash and R$17500$ on credit$).$ On $31$ December $2018,$ the closing balance of direct material was R$13500.$ The direct material consumed for the year was:

A$.$ R$67500.$

B$.R96000.$

C$.$ R$69000.$

D$.$ R$82500.$