Waymond Corporation has provided dafa concerning its operations for May. The beginning balance in the raw materials account was $$20,000$ and the ending balance was $$10,000.$ Raw materials purchases during the month totaled $$60,000.$ Manufacturing averhead cost incurred during the month was $$51,000,$ of which $$20,000$ consisted of raw materials classified as indirect materials. The direct materials cost for May was:

Select one:

a$.$ $$115,000$

b$.$ $$45,000$

c$.$ $$65,000$

d$.$ $$50,000$