Dоdger Cоrpоrаtion, а mаnufacturing Corporation, has provided data concerning its operations for May. The beginning balance in the raw materials account was $21,500 and the ending balance was $39,000. Raw materials purchases during the month totaled $66,000. Manufacturing overhead cost incurred during the month was $112,500, of which $2,500 consisted of raw materials classified as indirect materials. The direct materials cost for May was: