The following cost data pertains to GHI Inc. for December 31st 2019: Beginning Work-in-Process: Ending Work-in-Process: Direct Materials Used: Direct Costs Incurred in Production: Actual Indirect costs incurred in Production: Beginning Finished Goods Inventories: Ending Finished Goods Inventories: $10,000 $5,000 $30,000 $30,000 $38,000 $40,000 $20,000 Raw Materials on hand at the start of the period were $100,000. Raw Materials purchases were $100,000. Raw materials on hand at the end of the period were $120,000. The amount of Indirect Materials used in production during the period was: Multiple Choice $100,000 (0) $120,000 $20,000 $50,000