Balley Corp has the following information: Beginning Ending Inventory Inventory (Jan 1) (Dec 31) Raw Materials Inventory $ 28,700 $ 39,700 Work in Process Inventory $ 24,900 $ 26,800 Finished Goods Inventory $ 37,200 $23,900 Additional information for the year is as follows: Raw materials purchases Direct labor $109,700 $ 81,100 Manufacturing overhead applied $ 86,000 Indirect materials $ 0 Compute the direct materials used in production.