el, Survey of Accounting, le with Job Order Costing CALCU Exercise 179 (Part Level Submission) The following costs and inventory data were taken from the accounts of Simon Company for 2016: January 1, 2016December 31, 2016 Inventories: Raw materials Work in process Finished goods Costs incurred: Raw materials purchases Direct labor Factory rent Factory utilities Indirect materials Indirect labor Operating expenses $ 8,000 15,000 16,000 $7,000 13,000 12,000 $98,000 42,000 8,000 10,000 6,000 9,000 17,000 (a) Prepare a schedule showing the amount of direct materials used in production during the year. Raw Materials Inventory, Beginning