What is the amount of direct materials cost incurred by LP Production:
Cost Amount
Advertising-------------------------- $7,500
Assembly line workers wages--- $33,800
Depreciation-Machinery---------- $2,800
Factory utilities--------------------- $9,120
Machinery repairs & maintenance- $4,400
Front office salaries---------------- $20,560
Raw materials------------------------ $79,800
Production supervisor salaries--- $48,750