Answer:
Direct materials= $4,000
Explanation:
Giving the following information:
work in process beginning 18,000
work in process ending 25,000
direct labor costs incurred 5,000
Cost of goods manufactured 9,000
factory overhead 7,000.
To calculate the direct material we need to use the formula for the cost of goods manufactured:
cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP
9,000= 18,000 + direct materials + 5,000 + 7,000 - 25,000
9,000= 5,000 + direct materials
4,000= direct materials
