Xavier Corporation has provided the following data concerning last month's operations. Purchases of raw materials $ 26,000 Indirect materials included in manufacturing overhead $ 5,000 Direct labor cost $ 58,000 Manufacturing overhead applied to Work in Process $ 97,000 Beginning Ending Raw materials inventory $ 11,000 $ 17,000 Work in process inventory $ 52,000 $ 66.000 How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured? Select one