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The following account balances at the beginning of January were selected from the general ledger of Ocean City Manufacturing Company:
Additional data:1. Actual manufacturing overhead for January amounted to$62,000.2. Total direct labor cost for January was$63,000.3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for$250,000 of direct labor cost and$350,000 of manufacturing overhead costs.4. The only job unfinished on January 31 was Job No.151, for which total direct labor charges were$5,200 (800 direct labor hours) and total direct material charges were$14,000.5. Cost of direct materials placed in production during January totaled$123,000. There were no indirect material requisitions during January.6. January 31 balance in raw materials inventory was$35,000.7. Finished goods inventory balance on January 31 was$34,500.What is the amount of materials purchased during January?
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