A company's overhead rate is $60\%$ of direct labor cost. Using the following incomplete accounts, determine the cost of direct materials used.

$\backslash$table$[[$Goods In process Inventory,,Finished Goods Inventory$],[$Beg$.$ Bal.,$100,800,,,,,,]]$

$$113,120\mathrm{.}00$

$$211,680\mathrm{.}00$

$$30,240\mathrm{.}00$

$$324,800\mathrm{.}00$

$$106,400\mathrm{.}00$