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 Indirect materials issued to production Total materials issued to production Beginning materials inventory 91,900 12,900 131,000 52, 000 The ending materials inventory cost is: Saved Help Save & Exit Sub Multiple Choice $52,000 $91,900. $12,900 $131,000. $118.100