Ch 3) F22 a. $77,000 in raw materials were purchased on account. b. $75,000 in raw materials were used in production. Of this amount, $63,000 was for direct materials and the remainder was for Indirect materials. c. Total labor wages of $126,500 were paid in cash. Of this amount, $103,200 was for direct labor and the remainder was for indirect labor. ts d. Depreciation of $194,000 was incurred on factory equipment.