Ivanhoe Company reported the following amounts for 2022: Raw materials purchased $91,800 Beginning raw materials inventory 5,616 Ending raw materials inventory 4,860 Beginning finished goods inventory 8,208 Ending finished goods inventory 8,640 Direct labor used 21,600 Manufacturing overhead costs applied 32,400 Beginning work in process inventory 6,588 Ending work in process inventory 6,804 (a) Calculate the cost of materials used in production. Cost of materials used in production $