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The direct materials used in production is $90,000.
In accounting, a direct material refers to materials that are used during the manufacturing of a product,
Direct material used = Raw materials purchases + Beginning raw material inventory - Ending raw material inventory
Direct material used = $100,000 + $20,000 - $30,000
Direct material used = $90,000
In conclusion, the direct materials used in production is $90,000.
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