a$.$ Raw materials purchased on account, $$200,000.$

b$.$ Raw materials used in production $($all direct materials$),$ $$185,000.$

c$.$ Utility bills incurred on account, related to factory operations, and the remainder related to selling and administrative activities$).$

d$.$ Accrued salary and wage costs:

$\backslash$table$[[$Direct labor $(975$ hours$),$$$230,000$