Calculate direct materials cost. (Obj. 1). The Auto Products Company maintains a raw materials inventory account for all materials used in its factory operations. Purchases of both direct and indirect materials are debited to this account. The balance on January 1 , 19X9, for the raw materials account was $450,933. Purchases of raw materials for the year were $962,091. The ending inventory on December 31, 19X9, was $438,946. Calculate the following:

a. What was the total of the raw materials available for use?

b. What was the cost of raw materials used in factory operations?

c. Materials requisitions show that of the total raw materials used during the year, indirect materials amounted to $73,170. What was the amount of direct materials used during the year?

LO.1