Can anybody help me with question three I got it completely wrong and I'm not sure why or what the answer is...

t Question 3 0 / 5 pts Use the below information to calculate Direct Materials Used [Do not include dollar signs in the answer [Canvas will mark the answer as incorrect]: Depreciation, Factory Building $10,500 Office Salaries Expense $200,000 Work in Process, Jan 1 $82,000 Materials Inventory, Jan 1 $50,000 Finished Goods, Jan 1 $62,300 Heat, Light & Power, Factory $5,000 Indirect Labor $175,000 Direct Labor $250,000 Materials purchased $96,000 Work in Process, Dec 31 $120,000 Materials Inventory, Dec 31 $65,000 Finished Goods, Dec 31 $80,000 66,000