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20) Bottum Corporation, a manufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $25,000 and the ending balance was $46,000. Raw materials purchases during the month totaled $73,000. Manufacturing overhead cost incurred during the month was $116,000, of which $3000 consisted of raw materials classified as indirect materials. The direct materials cost for May was: A) S52,000 B) S73,000 C) $94,000 D) $49,000