Answer:
$133,000
Explanation:
The amount of direct material used for the year is $133,000 plus the direct material used is also debited to work in process. And the $133,000 is come from work in process account in (B)
All other information i.e to be given is not relevant. Hence, ignored it
And, the direct material used is come from
= Opening inventory + purchase of raw material - ending inventory