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Industries is calculating its Cost of Goods Manufactured atyear-end. Hawthorn's Hawthorn's accounting records show thefollowing: The Raw Materials Inventory account had a beginning balance of

Industries is calculating its Cost of Goods Manufactured atyear-end. Hawthorn's

Hawthorn's accounting records show thefollowing: The Raw Materials Inventory account had a beginning balance of $ 11 comma 000

$11,000 and an ending balance of $ 15 comma 000

$15,000. During theyear, the company purchased $ 70 comma 000

$70,000 of direct materials. Direct labor for the year totaled $ 130 comma 000

$130,000, while manufacturing overhead amounted to $ 154 comma 000

$154,000. The Work in Process Inventory account had a beginning balance of $ 26 comma 000

$26,000 and an ending balance of $ 20 comma 000

$20,000. Assume that Raw Materials Inventory contains only direct materials. Compute the Cost of Goods Manufactured for the year.

I need help figuring out the direct materials used throughout the year?

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