Sewell, Inc. reported $57,000 as a beginning balance in its Raw Materials account. During the current period, Sewell purchased an additional $250,000 of raw materials and put $160,000 of direct materials and $40,000 of indirect materials into production.

The amount debited to Manufacturing Overhead during the period related to the above information is:

	a.	$ 40,000
	b.	$250,000
	c.	$160,000
	d.	$ 57,000