Answer:
<u>d. Material Purchases =  $ 169,000</u>
Explanation:
Cost Of Goods Statement. 
Beginning Direct Materials =         $117,000
Add Material Purchases =            $ 169,000
Less Ending Direct Materials =     <u>$130,000
</u>
Direct Materials Used =                 $156,000 ( given)
Direct Labor=                                    $ 697,000
Factory Overhead =                         $199,000
Total Manufacturing Costs =           $896,000
Beginning WIP Inventory =              $85,000
Ending WIP Inventory =                 $104,000
Cost of Goods Manufactured=      $ 1033,000
Beginning Finished Goods Inventory = $130,000
Ending Finished Goods Inventory = $124,000
Cost Of Goods Statement               = $ 1039,000