Question: Beginning Materials Inventory $0 Add: Material Purchases 100,000 Materials Available for Use 100,000 Less: Ending Materials Inventory 0 Materials Used in Production $100,000 Direct Labor

Beginning Materials Inventory $0 Add: Material Purchases 100,000 Materials Available for Use 100,000 Less: Ending Materials Inventory 0 Materials Used in Production $100,000 Direct Labor $90,000 Manufacturing Overhead Indirect Materials $30,000 Indirect Labor 70,000 Factory Utilities 10,000 Factory Rent 60,000 Total Overhead Costs $170,000

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