The data related to Macro build  company present the  following data for the month of August 2018.Direct labor cost $ 16000 (160% 0f factory overhead).Cost of 

sales$56000.Beginning and ending inventory balance of inventory are given below;

                                 August 1     August31

Raw materials              $  8000          $8600

Work-iprogress            $8000           $12000

Finished goods            $14000        $18000

Other data

Selling expenses                             $3400

General and administrative expenses$2600

Sales for the month                               $75000

Among ,the given options determine the cost of raw material purchased

a. $32600

b. $36000

c. $32000

d. $28000