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COTB MC Qu. 10-104 (Algo) Assume that a company makes only... Assume that a company makes only one product, maintains no beginning or ending inventorles, and uses a standard costing system. The standard cost card for that product is shown below: The company purchased 21,700 pounds of direct materials from its supplier at a cost of $12.50 per pound. The company used 21,000 pounds of direct material to start and complete 7,800 units direct laborers worked 16,000 hours and were pald a total of $248,000. Based on this information, the total Increase recorded in the Raw Materlals account would be: Multiple Choice $271,250 $288,600 $282,100 $304,200