Chavez Corporation reported the following data for the month of July: Inventories: Beginning Ending Raw materials $ 35,000 $ 34,000 Work in process $ 20,000 $ 25,000 Finished goods $ 36,000 $ 51,000 Additional information: Raw materials purchases $ 70,000 Direct labor cost $ 95,000 Manufacturing overhead cost incurred $ 63,000 Indirect materials included in manufacturing overhead cost incurred $ 9,600 Manufacturing overhead cost applied to Work in Process $ 62,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The direct materials cost for July is: