Selected current information for Bison Co. is presented in the table below: Beginning raw materials inventory Raw material purchases Ending raw materials inventory Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead $ 15,900 60, 700 17,300 23, 100 28,700 43,500 30, 700 All raw materials used were traceable to specific units of product. Bison Co.'s direct materials used for the year is: Multiple Choice $59,300 $62100 $78,000 Total factory overhead 30,700 All raw materials used were traceable to specific units of product. Bison Co.'s direct materials used for the year is: Multiple Choice $99,300 O $62,00 o $78,000 $60,700 $76.600