A manufacturer began the month with $3,000 in raw materials inventory, and bought $98,800 in raw materials on credit. Materials requisitions during the month totaled $57,000 for direct materials and $34,600 for indirect materials

1. Record the purchase of raw materials on credit.
2. Record the cost of indirect materials used.
3. Record the cost of direct materials used.

4. Compute the ending balance of Raw Materials Inventory.