Compute for the Direct materials used. Sales 320,000 Beginning materials Purchases Purchases returns 5,000 Materials, ending 12,000 Work in progress beginning 45,000 Work in progress ending 55,000 Finished goods beginning 10,000 Finished goods ending 36,000 Answer format: Show answer with () and round off to nearest peso. (Example: 12,345) 20,000 35,000