Direct Materials Used, Cost of Goods Manufactured In September, Laren A Ahley Company purchased materials costing $210,000 and incurted direct iabor cost of 5130,000 . Overhead totaled $320,000 for the month. thformitiga or laventories was as follows? 1. What was the cost of direct materials uted in Septernber ? 2. What was the total manufacturing cost in September? 3. What was the cost of goods manclactured for September