Beckett Industries has the following beginning and ending inventories for the month of April.

April 1 April 30 Direct materials$67,000$62,000Work-in-process145,000171,000Finished goods85,00078,000

Production data for the month of April is:

Direct labor $200,000Actual overhead132,000Direct materials purchased163,000Transportation in4,000Purchase Returns and Allowances2,000

Beckett uses one overhead control account and charges overhead to production at 70% of direct labor cost. The company does not formally recognize over- or underapplied overhead until year-end.

What was the cost of the materials used by Beckett in April?