Assume that a company mokes only one product, maintains no beginning or ending inventonies, and uses a standord costing system. The standard cost card for that product is shown below: The company purchased 21,400 pounds of direct materials from its supplier at a cost of 51250 per pound the conigary used 21.000 pounds of drect material to start and complete 7.800 unas of finished goods during the period its dicect iabarers worked 16.000 hours and were paid a totat ol 5748, noo Based on this information, the total increase recorded in the Row Materials account would bo: Nusple Cheice 5267,500 5284700 5304.200