Compute the cost of direct materials used (assume that the company's raw materials inventory contains only direct materials) Purchases of direct materials. . . . . . . . . . . . . . $19,500 Import duties. . . . . . . . . . . . . . . . . . . . . . . . . . . 1,500 Freight-in. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 300 Freight-out. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,400 Ending raw materials inventory. . . . . . . . . . . . . 1,800 Beginning raw materials inventory. . . . . . . . . . 4,300