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

Work in Process Inventory
Beginning WIP	108,700
Direct Materials	?
Direct Labor	?
Applied Overhead	?
To Finished Goods			?
Ending WIP	141,400

Factory Overhead
108,700	97,830

Finished Goods Inventory
Beginning FG	127,700
	350,900		325,100
Ending FG	153,500

186,200

122,720

32,700

228,180

350,900