eizer Manufacturing reported the following: Revenue $450,000 Beginning inventory of direct materials, January 1, 2015 20,000 Purchases of direct materials 156,000 18,000 Ending inventory of direct materials, December 31, 2015 Direct manufacturing labor 21,000 Indirect manufacturing costs 42,000 70,000 120,000 Beginning inventory of finished goods, January 1, 2015 Cost of goods manufactured Ending inventory of finished goods, December 31, 2015 Operating costs 45,000 180,000 What is the total material used? $194,000 $173,000 $158,000 $176,000