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 Work-in-Process Inventory Raw Materials Inventory Bal. Purchased 215 Used Bal Bal Direct Materials Direct Labor Manufacturing Overhead Bal 505 Cost of Goods Manufactured 280 150 40 Next, calculate the indirect materials used Materials requisitioned - Direct materials used Indirect materials used Enter any number in the edit fields and then continue to the next