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: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 71,000 \\\hline \text { Manufacturing Overhead } & 19,000 \\\hline \text { Finished Goods Inventory, March 1 } & 8,000 \\\hline \text { Finished Goods Inventory, March 31 } & 2,000 \\\hline \text { Work-in-Process Inventory, March 1 } & 9,660 \\\hline \text { Work-in-Process Inventory, March 31 } & 1,260 \\\hline \text { Direct Labor } & 36,500 \\\hline\end{array}$$
What is the amount of direct materials used by the company in March?

A) $7,100
B) $8,400
C) $17,500
D) $15,500