Marvin Enterprises is a manufacturing company that had no beginning inventories. A subset of the transactions that it recorded during a recent month is shown below. $76,300 in raw materials were purchased for cash. $72,200 in raw materials were used in production. Of this amount, $66,500 was for direct materials and the remainder was for indirect materials. Total labor wages of $150,400 were incurred and paid. Of this amount, $133,000 was for direct labor and the remainder was