A company manufactures motorcycles. Compute the total amount of direct materials costs from the following costs.
Cost item
a. Tires, $10,000
b. Motorcycle seats, $17,000
c. Handlebars, $6,000
d. Factory accounting, $10,000
e. Factory equipment depreciation, $5,000
f. Assembly worker wages, $15,000
g. Factory rent, $60,000
h. Assembly worker benefits, $5,000
i. Bike frames, $14,000

a. $47,000.
b. $107.000
c. $62,000.
d. $52,000. $
e. 67,000.