The following costs and inventory data were taken from the accounts of Sheridan Company for 2022: (Assume all raw materials used were direct materials.) Inventories: Raw materials Work in process Finished goods Costs incurred: Raw materials purchases Direct labor Factory rent Factory utilities Indirect materials Indirect labor January 1, 2022 December 31, 2022 $ 9,120 $ 7,980 17.100 14,820 18,240 13,680 $ 111,720 47,880 9,120 11,400 6,840 10,260 Operating expenses 19,380 (a) Prepare a schedule showing the amount of direct materials used in production during the year. $ $