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Dipaola Corporation has provided the following data concerning last month's operations.
Purchases of raw materials
$26,000
Indirect materials included in manufacturing overhead
$6,000
Direct labor cost
$58,000
Manufacturing overhead applied to Work in Process
$87,000
Overapplied overhead
$6,000
Beginning
Ending
Raw materials inventory
$12,000
$18,000
Work in process inventory
$46,000
$64,000
Finished goods inventory
$31,000
$46,000
How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured?
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