Time remaining: 2:28:58 13. ABC Company uses a Materials Inventory account to record both direct and indirect materials. ABC charges direct materials to WIP, while indirect materials are charged to the Factory Overhead account. During the month of April, the company has the following cost information: Total materials (direct and indirect) purchased Indirect mateials issued to production Total materials issued to production Beginning materials inventory $90,000 30,000 110,000 50,000 The ending materials inventory cost is O $110,000 O $30,000 O $90,000 $80,000. o $50,000