Ralph Company uses a job-order costing system and has the following data available: 
What is the cost of the ending inventory of Direct Materials?
Definitions:
Adult Learning Cycle
A concept in education theory describing the continuous process of learning that adults engage in, involving experiencing, reflecting, thinking, and acting.
Financial Resources
Monetary assets or capital available to an individual or organization for spending or investment.
Professional Group
An organization or association of individuals in the same profession, aimed at advancing their collective interests and enhancing their field.
Internship
An advanced student or graduate program, usually in a professional field, that provides students with supervised practical experience.
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