Analyze the following $T-$accounts to determine the amount of direct and indirect materials used.

Analyze the $T-$accounts to find the direct materials used and total materials used.

Raw Materials Inventory

$\backslash$table$[[$Bal$.,15,,],[$Purchased$,200,165,$Used$],[$Bal$.,50,,]]$

Work$-$in$-$Process Inventory

$\backslash$table$[[$Bal$.,25,],[$Direct Materials,$55,500$ Cost of Goods$],[$Direct Labor,$300,$Manufactured$],[$Manufacturing Overhead,$165,],[$Bal$.,45,]]$

Next, calculate the indirect materials used.

Materials requisitioned

Direct materials used $,=$

Indirect materials used