[The following information applies to the questions displayed below.] Note: Assume all raw materials were used as direct materials. Inventories Raw materials inventory Work in process inventory Finished goods inventory Activity during current year Raw materials purchased $ Direct labor Factory overhead Beginning of Year End of Year Cost of Direct Material Used is Computed as: $ 6,000 12,000 8,000 123,000 94,000 39,000 $ 7,000 9,000 5,000 Compute the cost of direct materials used for the current year.

[The following information applies to the questions displayed below.] Note: Assume all raw materials were used as direct materials. Compute the cost of direct materials used for the current year