The following data (in thousands of dollars) have been taken from the accounting records of Larop Corporation for the just completed year.

	Sales.................................................................................	$870
	Purchases of raw materials..............................................	$190
	Direct labor......................................................................	$200
	Manufacturing overhead.................................................	$230
	Administrative expenses..................................................	$150
	Selling expenses..............................................................	$140
	Raw materials inventory, beginning................................	$10
	Raw materials inventory, ending....................................	$40
	Work in process inventory, beginning.............................	$20
	Work in process inventory, ending.................................	$50
	Finished goods inventory, beginning..............................	$90
	Finished goods inventory, ending...................................	$130

Required: a. Prepare Direct Materials Used in good form