Assume that a company uses direct labor dollars as the allocation base to compute its predetermined plantwide overhead rate of 140%. Also, assume the following information from the company's schedule of cost of goods manufactured, schedule of cost of goods sold, and its income statement: If the beginning work-in-process inventory was $10,000, the ending work in process inventory was $5,000, and finished goods inventory decreased by $4,000 during the period, then what is the direct materials used in production? Multiple Choice $109,000 $99,000 $106,000 $89,000