Direct Materials Inventory Besinning da purchase of direct materials Raw Material available for isse s Direct Materials Inventory Ending aw material issed = Direct Labor R= _d (Manufacturing over head (MOH) plant Insurance Indiret labor (- ~ L L 2 - 1800 -3000 Depreciation plant and Equipment ---2200. Repairs and maintenance plant - 800 Marketi, distribution & Customer service - - 18,600 General and adinimsivative costs --$800 4400 -15,000 11,400 -(5200) -14, 20- 5000​