Inventory Balances for the James Enterprises in February Are as Follows

Multiple Choice

Inventory balances for the James Enterprises in February are as follows:
$\begin{array}{lrr}&\text { February } 1&\text { February } 28\\\text { Raw materials } & \$ 27,000 & \$ 21,000 \\\text { Work in process } & 48,000 & 37,200 \\\text { Finished goods } & 108,000 & 90,000\end{array}$ During February,purchases of direct materials were $36,000.Direct labour and factory overhead costs were $60,000 and $84,000,respectively.
-Refer to the figure.What is the cost of materials used in production?

A) $36,000
B) $42,000
C) $47,800
D) $54,000