Job costing – Cost flows (LO2). Pear Co. provides you with the following data for the most recent year:
Direct materials (beginning inventory) $80,000
Work-in-process (beginning inventory) $60,000
Finished goods (beginning inventory) $125,000
Direct labor $160,000
Direct materials (ending inventory) $120,000
Work-in-process (ending inventory) $30,000
Finished goods (ending inventory) $75,000
Manufacturing overhead costs $220,000
Cost of goods sold $800,000
Required: What was the cost of direct materials purchased?