Note: Assume all raw materials were used as direct materials. Inventories Raw materials inventory Work in process inventory Finished goods inventory Activity during current year Raw materials purchased Direct labor Factory overhead Beginning of Year End of Year $ 6,800 $ 9,100 13,600 9,800 10,100 6,300 $ 125,100 94,800 41,400 ES 14-16 (Algo) Computing direct materials used LO P2 ompute the cost of direct materials used for the current year. ost of Direct Material Used is Computed as: