Blue Company reported the following actual costs for the current year: Direct materials purchased. $20,000 Direct materials used... $32,000 Indirect materials used. $5,000 Labour costs: Direct labour.. $27,000 Indirect labour.......... $8,000 Depreciation of production equipment.. $19,000 Factory rent/utilities.... $16,000 The following are the inventory account balances: Account 1 31 January December Direct $15,000 ? materials Work-in- $6,000 $4,000 Process Assume Blue uses actual costing Calculate: E.g of answer with workings= 10000 (4000 + 3000 - 2000) Ending balance for Direct materials Total overheads - Total manufacturing costs to account for & Moving to the next question prevents changes to this