Splendid Displays designs and manufactures displays used in mobile devices. Serious flooding throughout the region affected Splendid Displays' facilities. Inventory was completely ruined, and the company's computer system, including all accounting records, was destroyed. (Click the icon to view additional information.) Start by determining the ending inventory of raw materials by calculating the direct materials used. Splendid Displays Calculation of Direct Materials Used Beginning raw materials inventory Plus: For Current Year Purchases of direct materials Direct materials available for use Less: Ending raw materials inventory Direct materials used 112,000