Bottum Corporation, a Manufacturing Corporation, Has Provided Data Concerning Its

Multiple Choice

Bottum Corporation, a manufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $24,000 and the ending balance was $44,000. Raw materials purchases during the month totaled $71,000. Manufacturing overhead cost incurred during the month was $115,000, of which $2,800 consisted of raw materials classified as indirect materials. The direct materials cost for May was:

A) $71,000
B) $51,000
C) $91,000
D) $48,200