Figure 2-13 Inventory Balances for the James Enterprises in February

Multiple Choice

Figure 2-13 Inventory balances for the James Enterprises in February 2011 are as follows:
During February, purchases of direct materials were $36,000.Direct labor and factory overhead costs were $60,000 and $84,000, respectively.
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Refer to Figure 2-13.What is the cost of materials used in production?

A) $ 36,000
B) $ 47,800
C) $ 54,000
D) $ 42,000