QUESTION 18 At December 31, 2019, the end of its fiscal year, the company collected the following data for 2019: Materials inventory, January 1 Materials inventory, December 31 $32,000 $22,000 Net delivered cost of materials purchased $210,000 Indirect materials $13,000 Indirect labor Factory supplies used $25,000 $12,000 $78,000 Factory depreciation Factory repairs and maintenance $28,000 Q. What is the amount of TOTAL materials used? O A. $32,000 O B. $210,000 O c. $220,000 O D. 264000