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Cost of direct materials used

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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:

31,500
29,500
27,000
33,000

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This provide the steps to compute the cost of direct materials

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