A staff accountant at Ysidro Fabricators in San Ysidro, CA has provided data concerning its operations for July. The beginning balance in the raw materials account was $28,000 and the ending balance was $52,000. Raw materials purchases during the month totaled $79.000. Manufacturing overhead cost incurred during the month was $119,000, of which $3,600 consisted of raw materials classifled as Indirect materials. The direct materials cost for July was Multiple Choice $103.000 579,000 $51.400 $55,000