Shoe Company makes loafers. During the most recent$$ year, Comfy Foot Shoe Company incurred total manufacturing costs of $ $24$ comma $200$ comma $000.$ Of this$$ amount, $ $2$ comma $200$ comma $000$ was direct materials used and $ $17$ comma $800$ comma $000$ was direct labor. Beginning balances for the year were Direct$$ Materials, $ $800$ comma $000$; $$Work$-$in$-$Process Inventory, $ $1$ comma $100$ comma $000$; and Finished Goods$$ Inventory, $ $1$ comma $000$ comma $000.$ At the end of the$$ year, balances were Direct$$ Materials, $ $600$ comma $000$; $$Work$-$in$-$Process Inventory, $ $1$ comma $000$ comma $000$; and Finished Goods$$ Inventory, $ $890$ comma $000.$

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Part $1$

Requirement $1.$ Analyze the inventory accounts to determine the cost of direct materials purchased during the year.