Based on the following, what was the amount of raw materials used? (You must show and label your work for credit.)

Beginning Balance-Work-in-Process Inventory	$27,000
Ending Balance-Work-in-Process Inventory	$58,000
Beginning Balance-Raw Materials Inventory	$75,000
Ending Balance-Raw Materials Inventory	$61,000
Purchases-Raw Materials	$357,000
Direct Labor	$470,000
Indirect Labor	$21,000
Depreciation on Factory Plant and Equipment	$24,000
Plant Utilities and Insurance	$268,000