The following costs and inventory data were taken from the accounts of Simon Company for 2019:

The following costs and inventory data were taken from the accounts of Simon Company for 2019: January 1, 2019 December 31, 2019 $ 8,000 15,000 16,000 $ 7,000 13,000 12,000 Inventories: Raw materials Work in process Finished goods Costs incurred: Raw materials purchases Direct labor Factory rent Factory utilities Indirect materials Indirect labor Operating expenses $ 98,000 42,000 8,000 10,000 6,000 9,000 17,000 Prepare a schedule showing the amount of direct materials used in production during the year. $