The following cost and inventory data were taken from the records of the Beca Company for the year 2021:
Costs incurred:
Depreciation, factory equipment 30,000
Depreciation, office equipment 7,000
Indirect materials (comes from raw materials) 6,200
Maintenance, factory equipment 20,000
Utilities, factory 8,000
Sales commissions 30,000
Indirect labor 54,500
Rent, factory building 70,000
Purchases of raw materials (net) 124,000
Direct labor cost 86,000
Advertising expense 90,000
Sales 615,000
Inventories:
January 1, 2021 December 31,2021
Raw Materials 10,200 11,500
Work in Process 9,900 21,000
Finished goods 49,000 24,000
Required:
Show computation of direct materials used in production for 2021