Keegan Corporation reports the following cost information for March: Cost of Goods Manufactured Manufacturing Overhead Finished Goods Inventory, March 1 Finished Goods Inventory, March 31 Work-in-Process Inventory, March 1 Work-in-Process Inventory, March 31 Direct Labor $76,000 18,900 4,000 3,000 9,690 1,200 37,000 What is the amount of direct materials used by the company in March? OA. S8.490 O B. $11,610 O C. $20,100 OD. $18,100