The Falcon Company does not maintain backupdocuments for its computer files. In June, some of the current datawere lost, and you have been asked to help reconstruct the data.The following beginning balances on June 1 are known:

	Direct MaterialsInventory	$	13,100
	Work-in-Process Inventory		5,600
	Finished Goods Inventory		14,100
	Manufacturing OverheadControl		27,500
	Accounts Payable		7,100

Reviewing old documents and interviewing selected employees havegenerated the following additional information:

The production superintendent's job cost sheets indicated thatmaterials of $3,700 were included in the June 30 Work-in-ProcessInventory. Also, 410 direct labor-hours had been paid at $7.00 perhour for the jobs in process on June 30.

The Accounts Payable account is only for direct material purchases.The clerk remembers clearly that the balance in the AccountsPayable on June 30 was $9,100. An analysis of canceled checksindicated payments of $51,000 were made to suppliers duringJune.

Payroll records indicate that 6,300 direct labor-hours wererecorded for June. It was verified that there wereno variations in pay rates among employees duringJune.

Records at the warehouse indicate that the Finished Goods Inventorytotaled $18,200 on June 30.

Another record kept manually indicates that the Cost of Goods Soldin June totaled $95,000.

The predetermined overhead rate was based on an estimated 71,000direct labor-hours for the year and an estimated $355,000 inmanufacturing overhead costs.

What is the amount of direct materials purchased duringJune?

$49,000.

$51,000.

$53,000.

$56,000.