Harrison Company Reports the Following Cost Information for August -
What Is the Amount of Direct Materials Used by \text

Harrison Company reports the following cost information for August:
$\begin{array}{|l|r|}\hline \text { Cost of goods manufactured } & \$ 135,800 \\\hline \text { Manufacturing overhead } & 42,600 \\\hline \text { Work in process inventory, Aug. 1 } & 22,500 \\\hline \text { Work in process inventory, Aug. 31 } & 18,500 \\\hline \text { Direct labor incurred } & 63,900 \\\hline\end{array}$
-
What is the amount of direct materials used by Harrison Company in August?

A) $25,300
B) $61,944
C) $49,556
D) $63,900