The information for the cost of direct materials for ABC Company for the month ended March 31, 2019, are as follows:

Materials inventory, March 1, 2019.......... $44,000

Materials inventory, March 31, 2019....... 42,000

During March, the company purchased $150,000 of raw materials on account from the Hewitt Company and $50,000 of raw materials in cash from The James Company. Work in process at the end of the month was $500,000.

Instructions

Calculate the cost of direct materials used during March.