Love’s Pottery Barn had the following costs for June:
Direct labor ............. $ 400
Indirect materials ........... 375
Beginning work in process ........ 0
Ending work in process .......... 0
Costs of goods manufactured ....... 1,050
Beginning finished goods ....... 2,450
Ending finished goods ......... 3,400

Required
How much direct material costs were incurred during June?