1. At December 31, 2019, the end of its fiscal year, the company collected the following data for 2019:

   Materials inventory, January 1	$32,000
   Materials inventory, December 31	$22,000
   Net delivered cost of materials purchased	$210,000
   Indirect materials	$13,000
   Indirect labor	$25,000
   Factory supplies used	$12,000
   Factory depreciation	$78,000
   Factory repairs and maintenance	$28,000

   Q. What is the amount of TOTAL materials used?

   	A.	$32,000
   	B.	$210,000
   	C.	$220,000
   	D.	264000