Cost data for ABC Company for the most recent year is given below: .... ... Direct labor.. $ 84,000 Insurance on the factory building $ 39,000 Indirect materials $ 26,000 Sales commissions ... $ 55,000 Factory supervisor's salary $ 48,000 Advertising $ 62,000 Depreciation on copier in the sales office ... $ 16,000 Wages paid to factory janitors .... $ 36,000 Property tax on the sales building $ 13,000 Prime costs .. $129,000 CEO's Salary $ 95,000 Utilities on the factory $ 28,000 ABC Company reported the following inventory balances during the most recent year: January 1 December 31 Direct materials $18,000 $49,000 Work in process $37,000 $22,000 Finished goods $53,000 $76,000 Calculate the direct materials purchased by ABC Company during the most recent year