Hello, in the following question, I'm having difficulty calculating direct materials used and would appreciate your help.

The question is set up as follows:

The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system.

The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. April 30 May 31 Inventories Raw materials $ 49, 090 $ 54,000 Work in process 9, 600 20, 100 Finished goods 64, 090 34, 100 Activities and information for May Raw materials purchases (paid with cash) 189, 000 Factory payroll (paid with cash) 250, 000 Factory overhead Indirect materials 15, 000 Indirect labor 57, 500 Other overhead costs 104,500 Sales (received in cash) 1, 100, 006 Predetermined overhead rate based on direct labor cost 55%