Delhoyo Corporation,a Manufacturing Company,has Provided Data Concerning Its Operations for September.The

Delhoyo Corporation,a manufacturing company,has provided data concerning its operations for September.The beginning balance in the raw materials account was $37,000 and the ending balance was $29,000.Raw materials purchased during the month totaled $57,000.Manufacturing overhead cost incurred during the month was $102,000,of which $2,000 consisted of raw materials classified as indirect materials.The direct materials cost for September was:

A) $63,000
B) $57,000
C) $65,000
D) $49,000