At December 31, 2019, the end of its fiscal year, the company collected the following...

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Accounting

At December 31, 2019, the end of its fiscal year, the company collected the following data for 2019:

Materials inventory, January 1

$32,000

Materials inventory, December 31

$22,000

Net delivered cost of materials purchased

$210,000

Indirect materials

$13,000

Indirect labor

$25,000

Factory supplies used

$12,000

Factory depreciation

$78,000

Factory repairs and maintenance

$28,000

Q. What is the amount of DIRECT materials used?

A.

$220000

B.

$210,000

C.

$54,000

D.

$207,000

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