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Direct materials used Depreciation on actos que Indirect labor Direct labor Factory rent Lactory utilities Sales salaries expense Office salaries expense Indirect materials Period costs are a $24.500 b. $30,300 c. $29.200 d. $35,000 28. Given the following data: Cost of materials used Direct labor costs Factory overhead Work in process, beginning Work in process, ending Finished goods, beginning Finished goods, ending $45,000 48.000 39,000 28.000 18.000 28.000 18.000 What is the cost of goods sold? a. $152,000 b. $142,000 c. $10,000 d. $128.000 29. Given the following data: Beginning raw materials inventory Materials purchased Ending raw materials inventory $30,000 65.000 40,000 What is the amount of raw materials used? a. $5,000 b. $55,000 c. $75,000 d. $30,000