Landley, Inc.'s materials cost for the month ended March 31, 2006, are as follows: Materials inventory, March 1, 2006 $43,000 41,000 Materials inventory, March 31, 2006 During March, the company purchased $140,000 of raw materials on account from Earle Company and $52,000 of raw materials for cash from Shrink Company. In addition, $100,000 was paid on the Earle account balance. Instructions Compute the cost of direct materials used during March.