b.

$79,000

in raw materials were used in production. Of this amount,

$70,000

was direct materials and the remainder was indirect materials.\ c. Paid employees

$125,500

cash. Of this amount,

$100,700

was direct labor and the remainder was indirect labor.\ d. Depreciation of

$197,000

was incurred on factory equipment.\ Required:

b. $79,000 in raw materials were used in production. Of this amount, $70,000 was direct materials and the remainder was indirect materials. c. Paid employees $125,500 cash. Of this amount, $100,700 was direct labor and the remainder was indirect labor. d. Depreciation of $197,000 was incurred on factory equipment