Clemson Company Had the Following Data Available: Direct Materials Purchased $\quad\quad\$ 74,000$

Clemson Company had the following data available: Direct materials purchased on account $\quad\quad\$ 74,000$
Direct materi als requi sition ed $\quad\quad\$ 41,000$
Payment for direct materi als $\quad\quad\$ 65,000$ Direct materials inventory increased by:

A) $74,000
B) $33,000
C) $9,000
D) $41,000