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Cullumber Company reported the following amounts for May: Raw materials purchased $257000 Beginning raw materials inventory 12300 Ending raw materials inventory 8200 Direct labor


 

Cullumber Company reported the following amounts for May: Raw materials purchased $257000 Beginning raw materials inventory 12300 Ending raw materials inventory 8200 Direct labor incurred 54000 Indirect materials requisitioned and used 4300 Actual manufacturing overhead costs 40000 Beginning work-in-process inventory 15400 Ending work-in-process inventory 12300 How much is the cost of direct materials used in production?

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