The following data was taken from the books of Rocka Ltd for the year ended December 31, 2010 Inventories Beginning Ending Raw Materials $30,400 $10,000 Work in process 54,400 23,200 Finished Goods 20,300 15,200 Costs incurred during the year are as follows: Raw materials purchased $40,500 Direct manufacturing wages 20,500 Manufacturing overhead 42,600 What is the value for direct materials used during 2010? Select one: O a $91,200 b. $76,300 c. $60,900 d $70,900