The Following Information for the Sutton Glass Company Has Been $\quad \$ 100,000$

The following information for the Sutton Glass Company has been provided: Cost of goods manufactured $\quad \$ 100,000$
Work in process:
$\begin{array} { l r } \text { Beginning } & 15,000 \\ \text { Ending } & 20,000 \\ \text { Direct labor } & 30,000 \\ \text { Direct materials used } & ? \\ \text { Factory overhead } & 45,000 \end{array}$
What is the amount of direct materials used?

A) $25,000
B) $30,000
C) $35,000
D) $100,000