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Answer questions 1-5 using the information below. Advertising expenses $ 123,000 Depreciation expense plant 197.000 Direct materials inventory, beginning 33,000 Direct materials inventory, ending 28,000 Direct materials purchases 190,000 Direct labor 345,000 Finished goods inventory, beginning 66,000 Finished goods inventory, ending 43.000 Heat and light for plant 23,000 Indirect labor 128,000 Insurance on plant 44,000 Repairs on plant building 34,000 Heat and light for plant 23.000 Indirect labor 128.000 Insurance on plant 44,000 Repairs on plant building 34.000 Sales representatives salaries 258.000 Sales revenue 1,675,000 Supervisor's salary.plant 106,000 Work-in-process inventory, beginning 14,000 Work in process inventory, ending 11,000 What is the cost of direct materials used? $195,000 $251,000 $185.000 $223,000