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 $20,000 and the ending balance was $36,000. Raw materials purchases during the month totaled $63,000. Manufacturing overhead cost incurred during the month was $111,000, of which $2,000 consisted of raw materials classified as indirect materials. The direct materials cost for May was:

A) $63,000
B) $47,000
C) $79,000
D) $45,000