Pitzer Corporation, a Manufacturing Company, Has Provided Data Concerning Its

Pitzer Corporation, a manufacturing company, has provided data concerning its operations for March. The beginning balance in the raw materials account was $29,000 and the ending balance was $38,000. Raw materials purchases during the month totaled $74,000. Manufacturing overhead cost incurred during the month was $106,000, of which $7,000 consisted of raw materials classified as indirect materials. The direct materials cost for March was:

A) $83,000
B) $58,000
C) $74,000
D) $65,000