15 The data below are for Julian Mark Company. Raw Materials Inventory Finished Goods Inventory Begin 140,000 400,000 Begin 79,000 673,000 350,000 | 52,000 700,000 | End 38,000 Work-in-Process Inventory End 106,000 | Manufacturing Overhead Begin 25,000 | 700,000 49,000 | 249,000 400,000 | 52,000 | 249,000 | 60,000 | 172,000 | 72,000 | End 146,000 What is represented by the $52,000 credit to Raw Materials Inventory? Direct materials used Amount paid for factory electricity Completed products transferred to the finished goods warehouse Indirect materials used