Assume Towery Company uses a process costing system based on the weighted average method. Towery's accountant produces the following equivalent unit calculations for the month of July for the first department:

	Equivalent Units
	Direct Materials	Conversion Costs
	% Done	Units	% Done	Units
Completed and transferred	100%	3,600	100%	3,600
Ending inventory	100%	675	70%	473
Equivalent units of production		4,275		4,073

Also, assume that the beginning inventory had accumulated $2,138 of materials and $5,948 of conversion costs in the previous month.

Finally, assume that during the month of July, the average cost per equivalent unit of materials and conversion costs were $5.31 and $15.52, respectively.

Calculate the current costs incurred for direct materials during the month of July.

Select one:

a. $24,838

b. None of the amounts listed.

c. $20,562

d. $6,840

e. $8,086