Unique Displays designs and manufactures displays used in mobile devices. Serious flooding throughout the region affected Unique Displays$\text{'}$ facilities. Inventory was completely$$ ruined, and the$$ company's computer$$ system, including all accounting$$ records, was destroyed.

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Requirement

Determine the ending inventories of raw$$ materials, work in$$ process, and finished goods. Assume that Raw Materials Inventory contains only direct materials.

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Part $1$

Start by determining the ending inventory of raw materials by calculating the direct materials used.

Unique Displays

Calculation of Direct Materials Used

For Current Year

Beginning raw materials inventory

$$75,000$

Plus:

Purchases of direct materials

$533,000$

Direct materials available for use