Chapter 18, Problem 14QS

To determine

Concept Introduction-Direct Materials- Direct materials are materials that become a physical part of a finished product and whose costs are easily traceable to the finished product.

Direct Material used-

Direct Material used are the difference of raw materials available for use and raw materials ending balance.

Raw material available for use is the sum of raw material beginning balance and raw materials purchases.

To Calculate:

To calculate the amount of raw materials used during the year.