Delgato Corporation, a manufacturing company, has provided data concerning its operations for September.

Delgato Corporation, a manufacturing company, has provided data concerning its operations for September. The beginning balance in the raw materials account was $40,000 and the ending balance was $32,000. Raw materials purchases during the month totaled $63,000. Manufacturing overhead cost incurred during the month was $105,000, of which $4,000 consisted of raw materials classified as indirect materials. The direct materials cost for November was: