What goes in the boxes ?

https://ezto.mheducation.com/ext/map/index.html?_con=con&external_browser=0&launchUrl=https ... Search em Solving Saved QS 18-12 Direct materials used LO P2 Use the following information to compute the cost of direct materials used for the current year. Assume the raw materials inventory account is used only for direct materials. (Assume no indirect materials.) January 1 December 31 Inventories Raw materials inventory $ 7, 700 $ 9, 200 Work in process inventory 13, 000 11, 200 Finished goods inventory 9 , 900 6, 700 Activity during current year Materials purchased $134, 000 Direct labor 100, 800 Factory overhead 43, 500 Cost of Direct Material Used is Computed as