Titus Manufacturing Inc provided the following information for the year :
Purchases-Direct Materials $91.000
Plant Utilities and Insurance $68.000
Indirect Materials 11.170
Indirect Labor 4,270
Direct Materials Used in Production 99,000
Direct Labor 117,500
Depreciation on Factory Plant & Equipment 4.000
The inventory account balances as of January 1 are given below.
Direct Materials $44,000
Work-in-Progress Inventory 10,000
Finished Goods Inventory 50,000
What is the ending balance in the Direct Materials account?
A. $110:170
B. $135,000
C $36.000
D $6.000
