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. 25 Bal. 35 Purchased 220 Used Direct Materials 500 Cost of Goods Bal. 20 Direct Labor 300 Manufactured Manufacturing Overhead 150 Bal. 20 Next, calculate the indirect materials used. Materials requisitioned Direct materials used Indirect materials used