A company's overhead rate is 40% of direct labor cost. Using the following information, determine the costs of direct materials used.

Factory Over head T account: Dr. $111,800 Cr. $100,620

Beginning Inventory Dr. $111,800

Ending Inventory Dr. Balance $145,400

Beginning Finished Good $131,200

Finished goods manufactured during the year $360,500

Finished Goods sold Cr. $334,100

Ending balance of finished goods $157,600