Meyers Corporation had the following inventory balances at the beginning and end of November: November 1 November 30 Raw Materials $ 64,000 $ 16,000 Finished Goods $ 176,000 $ 120,000 Work in Process $ 19,000 $ 40,000 During November, $136,000 in raw materials (all direct materials) were drawn from inventory and used in production. The company's predetermined overhead rate was $4 per direct labor-hour, and it paid its direct labor workers $8 per hour. A total of 800 hours of direct labor time had been expended on the jobs in the beginning Work in Process inventory account. The ending Work in Process inventory account contained $16,000 of direct materials cost. The Corporation incurred $96,000 of actual manufacturing overhead cost during the month and applied $88,000 in manufacturing overhead cost. The direct materials cost in the November 1 Work in Process inventory account totaled: a) $15,800 b) $12,600 c) $9,400 d) $6,400