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Current information for the Healey Company follows: Beginning raw materials inventory $ 17,100 Raw material purchases 61,900 Ending raw materials inventory 18,500 Beginning work in process inventory 24,300 Ending work in process inventory 29,900 Direct labor 44,700 Total factory overhead 31,900 All raw materials used were traceable to specific units of product. Healey Company's direct materials used for the year is:

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Answer:

Direct material used= $60,500

Explanation:

Giving the following information:

Beginning raw materials inventory $ 17,100

Raw material purchases 61,900

Ending raw materials inventory 18,500

To calculate the direct material used, we need to use the following formula:

Direct material used= beginning inventory + purchases - ending inventory

Direct material used= 17,100 + 61,900 - 18,500

Direct material used= $60,500

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