Gulf States Manufacturers is a manufacturer of custom concept metal buildings. Financial information for the year ended December 31, 2018 is as follows. Balances Beginning Ending Raw Materials inventory 60,000 22,000 60,000 Work in Process Investory 110.000 Finished Goods Inventory 40.000 45,000 Other Information Depreciation, plant building and equipment 17.000 Direct material purchases 145.000 Insurance on plant 25.000 Repairs and maintenance - plant 10.000 Indirect labor 39.000 Direct labor 121.000 Administrative expemes 60.000 Calculate direct materials used