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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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