It was the end of the accounting period for Patricia. Her company just wrapped up its busiest time of the year, as specialized laser-cut steel fire pits suddenly were a hot item. She was working on the inventory section of the company's balance sheet, planning to talk to the warehouse manager, who had records of all Finished Goods Inventory costs. Unfortunately, he was on leave, and his replacement was not well-informed. Patricia was able to gather the following information from the accounting records, which she hoped would be enough to complete the inventory section of the balance sheet. DM Inventory WIP Inventory FG Inventory DM Purchases DL Costs MOH Costs Cost of Goods Manufactured. Cost of Goods Sold Beginning of Year $9,000 14,000 3,000 End of year $6,000 ? ? 89,000 130,000 110,000 327,000 315.000 Calculate the cost of direct materials used in production this year. Direct materials $ LA