ABC Company uses a Materials Inventory account to record both direct and indirect materials. ABC charges direct materials to Work In Process, 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	$ 90,000
Indirect materials issued to production	30,000
Total materials issued to production	110,000
Beginning materials inventory	50,000

The credit to the materials inventory account for materials used is: