Cheyenne Athletics is trying to determine the amount of direct materials used in production during the current month. Records indicate that the beginning inventory for the direct materials was $71,400 and that, based on a physical count, the ending inventory for the direct materials is $47,600. After contacting the purchasing department, it was noted that three separate purchases of direct materials were made during the month as follows: (a) How much of the direct materials were used in production during the current month