Selected accounts for a manufacturer appear below: Materials inventory beg $1,000 a) 74,000 b) 5,000 c) 25,000 Factory Labor Work In Process d) 80,000 e) 15,000 c) 25,000 f) 65,000 f) 65,000 g) 21,000 Overhead b) 5,000 g) 21,000 e) 15,000 Which of the following is true? Direct Materials = $25,000, Indirect Materials = $5,000 and Direct Labor = $80,000. Direct Materials = $5,000, Indirect Materials = $25,000 and Direct Labor = $80,000. Direct Materials = $25,000, Indirect Materials = $5,000 and Direct Labor = $65,000. Direct Materials = $5,000, Indirect Materials = $25,000 and Applied Overhead = $20,000