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 Work-in-Process Inventory Bal Purchased Bal. 20 240 70 Bal Direct Materials Direct Labor Manufacturing Overhead Bal 30 Used 535 Cost of Goods 280 135 50 Manufactured Next, calculate the indirect materials used. Materials requisitioned Direct materials used - Indirect materials used