6. Refer to the following data. Direct material used Selling costs Indirect manufacturing labour Head office administrative costs Depreciation on factory equipment Direct labour Manufacturing overtime paid Indirect manufacturing materials $ $ $ $ $ $ $ $ 150,000 5,000 7,000 100,000 70,000 40,000 20,000 45,000 The non-inventoriable costs are: a. $105,000 b. $312,000 C. $332,000 d. $347,000 $5,500 $3,000 $45,000 7. The following data apply to Chevrolet Cars Direct materials inventory, end of the year Direct material inventory, beginning of year Direct materials purchased during the year Calculate the amount of direct materials used during the year. a. $36,500 b. $42,500 C. $47,500 d. $53,500