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The following cost and inventory data were taken from the records of the Beca Company for the year 2021: Costs incurred: Depreciation, factory equipment 30,000 Depreciation, office equipment 7,000 Indirect materials (comes from raw materials) 6,200 Maintenance, factory equipment 20,000 Utilities, factory 8,000 Sales commissions 30,000 Indirect labor 54,500 Rent, factory building 70,000 Purchases of raw materials (net) 124,000 Direct labor cost 86,000 Advertising expense 90,000 Sales 615,000 Inventories: January 1, 2021 December 31,2021 Raw Materials 10,200 11,500 Work in Process 9,900 21,000 Finished goods 49,000 24,000 Required: Show computation of direct materials used in production for 2021
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