Freson Enterprises has provided certain data concerning its operations for the month of September. The beginning balance in its raw materials account was $20,000 and the ending balance was $36,000. Raw materials purchases during the month totaled $53,000. Manufacturing overhead cost incurred during the month was $111,000 ofwhich $2,000 consisted of raw materials classified as indirect materials. What was Freson's direct materials cost for September? For questions #10 through #12, refer to the following The following data has been provided by the Howard Simon Corporation concerning last year's operations Direct materials Direct labor Manufacturing overhead applied to Work in Process Overapplied overhead 18,000 58,000 75,000 6,000 Raw Materials Inventory Work in Process Inventorv Finished Goods Inventory BeginningEnding 13,000 64,000 32,000 19,000 74,000 40,000 10. If Howard Simon purchased $30,000 ofraw materials during the year, how much raw materials were used in production? 11. How much is Howard Simon's Cost of Goods Manufactured? 12. Assuming that Howard Simon closes out overapplied overhead to Cost of Goods Sold, what was its Adjusted Cost of Goods Sold for the y ear