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1. Ohmie Manufacturing has beginning raw materials inventory $12,000, ending raw materials inventory $15,000, raw materials purchases $170,000, Insurance in transit $2,000, Return of raw


1. Ohmie Manufacturing has beginning raw materials inventory $12,000, ending raw materials inventory $15,000, raw materials purchases $170,000, Insurance in transit $2,000, Return of raw material $ 3,000, purchase discount $ 3,000, and transportation $10,000. What is the cost of direct materials used?

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