Killian Corp. began operations on January 1. The predetermined overhead rate for the year was set at $7.00 per direct labor-hour. Cost of goods manufactured for the year totaled $480,000. Analysis of Killian's records indicate that direct labor cost totaled $250,000 for the year, with an average hourly wage of $12.50. At year-end, the Work-in-Process account balance was $70,000. How much were the direct materials used during the year? Numeric Response