Using the following information, compute the direct materials used. (Assume that all raw materials used were direct materials.)

Raw materials inventory, January 1	$ 10000
Raw materials inventory, December 31	30000
Work in process, January 1	18000
Work in process, December 31	12000
Finished goods, January 1	40000
Finished goods, December 31	32000
Raw materials purchases	1500000
Direct labor	760000
Factory utilities	150000
Indirect labor	50000
Factory depreciation	400000
Operating expenses	420000

$1510000.

$1500000.

$1480000.

$1540000.