Zoolander Inc. manufacturers high end fashion accessories and has provided the following data for the latest quarter ended March 31st: Beginning Inventory for Raw Materials $67,000 Ending Inventory for Raw Materials $45,600 Beginning Inventory for Work in Process $85,000 Ending Inventory for Work in Process $92,000 Beginning Inventory for Finished Goods $52,000 Ending Inventory for Finished Goods $57,000 Purchases of Raw Materials $43,000 Wags paid to assembly line workers Wages paid to factory supervisor Property insurance paid on factory Utilities for the factory $119,000 $28,000 $5,000 $9,700 Indirect materials used in production $3,400 Sales Revenue $525,000 $135,000 General & Administrative Expenses Calculate direct materials used for Zoolander Inc.'s first quarter. (Assume that indirect materials are not included in Raw Materials Inventory.) A. $33,000 B. $64,400 C. $21,600 D. $43,000