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

Keegan Corporation reports the following cost information for March: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 76,000 \\\hline \text { Manufacturing Overhead } & 18,900 \\\hline \text { Finished Goods Inventory, March 1 } & 4000 \\\hline \text { Finished Goods Inventory, March 31 } & 3000 \\\hline \text { Work-in-Process Inventory, March 1 } & 9690 \\\hline \text { Work-in-Process Inventory, March 31 } & 1200 \\\hline \text { Direct Labor } & 37,000 \\\hline\end{array}$$ What is the amount of direct materials used by the company in March?

A) $11,610
B) $8490
C) $18,100
D) $20,100