Suppose a bakery reports this information:

Beginning Raw Materials Inventory	$7,000
Ending Raw Materials Inventory	6,000
Beginning Work-in-Process Inventory	4,000
Ending Work-in-Process Inventory	3,000
Beginning Finished Goods Inventory	5,000
Ending Finished Goods Inventory	7,000
Direct Labor	31,000
Purchases of Raw Materials	101,000
Manufacturing Overhead	19,000

What is the cost of direct materials used?

A.$ 101,000B.$ 102,000C.$ 115,000D.$ 100,000