Houston Corporation Reports the Following Cost Information for March What Is the Amount of Direct Materials Used by the

Houston Corporation reports the following cost information for March: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 75,000 \\\hline \text { Manufacturing Overhead } & 18,700 \\\hline \text { Finished Goods Inventory, March 1 } & 4,000 \\\hline \text { Finished Goods Inventory, March 31 } & 4,000 \\\hline \text { Work-in-Process Inventory, March 1 } & 9,790 \\\hline \text { Work-in-Process Inventory, March 31 } & 1,280 \\\hline \text { Direct Labor } & 36,800 \\\hline\end{array}$$ What is the amount of direct materials used by the company in March?

A) $10,990
B) $8,510
C) $18,100
D) $19,500