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Raw materials inventory, January 1 $ 3 5 0 0 0 Raw materials inventory, December 3 1 6 5 0 0 0 Work in process,

Raw materials inventory, January 1
$35000
Raw materials inventory, December 31
65000
Work in process, January 1
27000
Work in process, December 31
18000
Finished goods, January 1
60000
Finished goods, December 31
48000
Raw materials purchases
1900000
Direct labor
890000
Factory utilities
225000
Indirect labor
75000
Factory depreciation
500000
Operating expenses
630000
What is the cost of direct materials used during the period?
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