Title Audio Manufactures Industrial Sound Systems and Employs a Job-Order

Title Audio manufactures industrial sound systems and employs a job-order costing system. During June, Title Audio's transactions and accounts included the following: $\begin{array}{lr}\text { Raw materials purchased } & \$ 126,000 \\\text { Direct labor cost incurred } & 34,000 \\\text { Total manufacturing overhead applied } & 42,100 \\\text { Raw materials inventory, beginning } & 12,500 \\\text { Raw materials inventory, ending } & 11,600\\\text { Finished goods inventory, beginning } & 10,400 \\\text { Work in process inventory, beginning } & 13,000 \\\text { Work in process inventory, ending } & 14,100 \\\text { Total manufacturing overhead incurred } & 44,300\end{array}$ How much is the cost of direct materials issued to production during June?

A) $126,900
B) $126,000
C) $125,100
D) None of these answer choices are correct