Arident Inc. reports the following information for the first quarter: Property taxes, plant equipment $12,000 Work-in-process, Jan 1 80,000 Work-in-process, Mar 31 92,000 Direct labor 510,000 Sales salaries 80,000 Leasing costs, plant 20,000 Advertising costs 50,000 Materials purchased 460,000 Materials inventory, Jan 1 40,000 Materials inventory, Mar 31 26,000 Finished goods, Jan 1 110,000 Finished goods, Mar 31 140,000 Machine helpers wages 6,000 Sales 3,000,000 Depreciation, plant 70,000 Depreciation, Office 50,000 Sales Commissions 120,000 Presidents salary 200,000 Insurance, factory equipment 8,000 Office supplies 10,000 Office administration costs 180,000 Units completed 15,000 Indirect material 20,000 The DM used is? Question 10 options: a) $474,000 b) $460,000 c) $40,000 d) $26,000