please help solve. I dont understand how this is the correct answer

Markle Corporation uses a single allocation rate to assign overhead to production. In March, Markle assigned overhead to production at the rate of 75% of direct labor cost (i.e., the allocation rate was $0.75 per direct labor dollar). If total manufacturing cost for the month of March for Product 628 is $97,500 and $22,500 of manufacturing overhead cost was allocated to Product 628 in March, then what was total direct materials cost for Product 628 in March? $45,000 $55,000 $65,000 $75,000 None of the above