Assume the following information pertaining to Moonbeam Company: Beginning Finished Goods Inventory = $130,000 Ending Finished Goods Inventory = $124,000 Beginning WIP Inventory = $85,000 Ending WIP Inventory = $104,000 Beginning Direct Materials = $117,000 Ending Direct Materials = $130,000 Costs incurred during the period are as follows: Total Manufacturing Costs = $896,000 Factory Overhead = $199,000 Direct Materials Used = $156.000 Materials purchases are calculated to be: (Points : 2)

$143,000. $156,000. $91,000. $169,000. $140,000.