Bailey Corp has the following information: Beginning Ending Inventory Inventory (Jan 1) (Dec 31) $ 27,000 $ 36,600 $ 23,800 $ 20,000 $ 34,300 $ 28,300 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases $104,700 Direct labor $ 84,100 Manufacturing overhead applied $ 87,300 Indirect materials $ 0 Compute the direct materials used in production