# 1- A the HASF Company provides the following data for 2010 Raw material 12,000 13,500 Work in process 15,100 17,600 Finished goods 19,500 21,200 Cost of goods manufactured 151,700 Direct labor cost 50,000 FOH 62,500 Indirect materials cost 5,000 Required: Compute the direct materials cost for 2010