The amount of direct materials used by Conrad, Incorporated is $29,940.
<h3>Calculating the cost of production:</h3>
The cost of goods manufactured is given as the beginning WIP plus direct labor, materials, and overhead costs, less ending WIP.
When the cost of goods manufactured is given, it is possible to compute any missing entry (e.g. the cost of direct materials) from the above equation.
<h3>Data and Calculaitons:</h3>
Work-in-Process Inventory, Beginning 12,900
Factory Overhead Applied 13,200
Direct labor = $19,800 ($13,200 x 1.5)
Work-in-Process Inventory, Ending 10,200
<h3>Computation of the Direct Materials Costs:</h3>
Debit Credit
Work-in-Process Inventory, Beginning $12,900
Factory Overhead Applied 13,200
Direct labor 19,800
Direct materials 29,940
Cost of Goods Manufactured $65,640
Work-in-Process Inventory, Ending 10,200
Totals $75,840 $75,840
Thus, the amount of direct materials used by Conrad, Incorporated is $29,940.
Learn more about computing the cost of production at brainly.com/question/14930678
#SPJ1
