Given the following information, calculate the direct materials purchased in 2009. Materials inventory, 1/1/2009 Materials inventory, 12/31/2009 Work in process inventory, 1/1/09 Work in process inventory, 12/31/09 Finished goods inventory, 1/1/2009 Finished goods inventory, 12/31/2009 Cost of goods sold Cost of goods manufactured Direct labor Manufacturing overhead costs $43,000 24,000 53,000 61,000 84,000 97,000 395,000 408,000 156,000 180,000