Raw materials inventory was $$5,000$ at the beginning of the year and $$12,000$ at the end of the year. During the year, a total of $$27,000$ in raw materials were purchased, including $$4,000$ of indirect materials that were put into manufacturing overhead during the period. Calculate the cost of direct materials used during the period.

Multiple choice question.

$$16,000$

$$24,000$

$$20,000$

$$30,000$