21 01:24:30 McGown Corporation has the following information: Beginning Inventory (1/1) Ending Inventory (12/31) Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $ 22,500 $ 32,800 22,700 23,000 34,600 26,200 Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials Compute the direct materials used in production. Multiple Choice $32,800 $118,900 $ 108,600 80,200 84,800 0