Chapter 19, Problem 14Q

To determine

Cost of Direct Material Used: Direct material is the major element or material used for production. So the cost of such material is called cost of direct material.

Inventory: The account that reports the cost of unsold goods for a business is called inventory. It is an asset for the company and listed on the balance sheet. The balances of inventory help to find the cost of goods sold.

To compute: The cost of direct material used.