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Direct Materials Inventory, beginning Purchases of direct materials Company 1 $15,900 Company 2 Company 3 $6,500 86,400 52,600 Total direct materials 394,900 112,000 available

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Direct Materials Inventory, beginning Purchases of direct materials Company 1 $15,900 Company 2 Company 3 $6,500 86,400 52,600 Total direct materials 394,900 112,000 available for use Direct Materials Inventory, ending Direct materials used in production 26,200 91,100 Company

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