Answer:
Direct material used= $4,900
Explanation:
Giving the following information:
Beginning raw materials inventory $ 3,900
Raw materials purchases 5,400
Ending raw materials inventory 4,400
<u>To calculate the direct material used, we need to use the following formula:</u>
Direct material used= beginning inventory + purchases - ending inventory
Direct material used= 3.900 + 5,400 - 4,400
Direct material used= $4,900
