Note: Assume all raw materials were used as direct materials.

Required information [The following information applies to the questions displayed below.] Note: Assume all raw materials were used as direct materials. Beginning of Year End of Year Inventories Raw materials inventory $ 6,008 $ 7,000 Work in process inventory 12,998 9,900 Finished goods inventory 8,000 5,600 Activity during current year Raw materials purchased $ 123,008 Direct labor 94,900 Factory overhead 39 , 800 Compute the cost of direct materials used for the current year