It was the end of the accounting period for Yadi. 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. Yadi 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. (a) Calculate the cost of direct materials used in production this year