Hunkins Corporation has provided the following data concerning last month's operations. Purchases of raw materials$33,000Indirect materials included in manufacturing overhead$4,000Direct labor cost$58,000Manufacturing overhead applied to Work in Process$91,000 BeginningEndingRaw materials inventory$14,000$20,000Work in process inventory$57,000$70,000 How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured?
A. $33,000
B. $23,000
C. $47,000
D. $39,000
Answer: B
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