company manufactures motorcycles. Compute the total amount of direct materials costs from the following costs. Cost item Tires, $10,000 Motorcycle seats, $17,000 Handlebars, $6,000 Factory accounting, $10,000 Factory equipment depreciation, $5,000 Assembly worker wages, $15,000 Factory rent, $60,000 Assembly worker benefits, $5,000 Bike frames, $14,000 $47,000.. $47,000