The cost of direct materials used would be

Compute the October cost of direct materials used if raw material purchases for the month were $30,000 and the inventories were as follows:

Beginning Ending

Direct materials

$7,000

$4,000

Work in Process

$6,000

$7,500

Finished goods

$10,000

$12,000

The cost of direct materials used would be:

A) $31,500

B) $29,500

C) $27,000

D) $33,000

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