View previous attempt 28 Chavez Corporation reported the following data for the month of July: Inventories: 8 01:53:40 Raw materials Work in process Finished goods Beginning Ending $37,000 $35,000 $21,000 $27,000 $37,000 $52,000 eBook Additional information: $71,000 $96,000 $64,000 Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $10,000 $63,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The direct materials cost for July is