Max Company's Accounting Records Provide the Following Information A) $35 300
B) $37 000
C) $42 300
D)

Max Company's accounting records provide the following information. What is the business' direct material cost for the period?
$$\begin{array} { l r } \text { Cost of goods manufactured } & \$ 65000 \\\text { Ending work in process } & \$ 31500 \\\text { Manufacturing overhead } & \$ 16400 \\\text { Direct labour } & \$ 9800 \\\text { Beginning work in process } & \$ 28000\end{array}$$

A) $35 300
B) $37 000
C) $42 300
D) $96 500