Assume the following information pertaining to Moonbeam Company:

	Beginning				Ending
Finished goods inventory	$	160,000			$	151,000
Work in process inventory		105,000				129,000
Direct materials		142,000				159,000

Costs incurred during the period are as follows:

Total manufacturing costs	$	936,000
Factory overhead		219,000
Direct materials used		173,000

Materials purchases are calculated to be:

Assume the following Information pertaining to Moonbeam Company: Finished goods inventory Work in process inventory Direct materials Beginning $160,000 105,000 142,000 Ending $151,000 129,000 159,000 Costs incurred during the period are as follows: Total manufacturing costs Factory overhead Direct materials used $936,000 219,000 173,000 Materials purchases are calculated to be: Multiple Choice $177,000. O $161,000. O $190,000. $156,000. $128.000