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Watson Company Has the Following Data Calculate the Amount of Direct Materials Used

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Watson Company has the following data:?  Work in process inventory, beginning $18,000 Work in process inventory, ending 25,000 Direct labor costs 5,000 Cost of goods manufactured 9,000 Factory overhead 7,000\begin{array} { l r } \text { Work in process inventory, beginning } & \$ 18,000 \\\text { Work in process inventory, ending } & 25,000 \\\text { Direct labor costs } & 5,000 \\\text { Cost of goods manufactured } & 9,000 \\\text { Factory overhead } & 7,000\end{array} Calculate the amount of direct materials used.

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