12. ABC Company uses a Materials Inventory account to record both direct and indirect materials. ABC charges direct materials to WIP, while indirect materials are charged to the Factory Overhead account. During the month of April, the company has the following cost information:

	Total materials (direct and indirect) purchased	$	92,500
	Indirect materials issued to production		37,900
	Total materials issued to production		105,000
	Beginning materials inventory		50,400

The credit to the materials inventory account for materials used is:

• $105,000.

• $92,500.

• $67,100.

• $37,900.

• $50,400.