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What is the cost of direct materials used

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Reference no: EM133158907

Question - Given

Beginning Direct Materials: $8000

Ending Direct Materials: $7000

Beginning Work-in-Process Inventory: $2000

Ending Work-in-Process Inventory: $1000

Beginning Finished Goods Inventory: $3000

Ending Finished Goods Inventory: $5000

Direct Labor: $31,000

Purchases of Direct Materials: $100,000

Manufacturing Overhead: $22,000

Required - What is the cost of direct materials used?

Reference no: EM133158907

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