Direct Materials Used, Cost of Goods Manufactured In September, Lauren Ashley Company purchased materials costing $190,000 and incurred direct labor cost of $140,000 Overhead totaled $310,000 for the month Information on inventories was as follows: September 1 September 30 Materials $100,000 $120,000 Work in process $100,000 $90,000 Finished goods $80,000 $70,000 Required: 1. What was the cost of direct materials used in September?