Last night, the sprinkler system at Plant A was accidentally set off. The ensuing deluge destroyed most of the cost records in Plant A for the month just completed (May). The plant manager has come to you in a paniche has to complete his report for head office by the end of today. He wants you to give him the numbers he needs for his report. He can provide you with some fragments of information he has been able to salvage:

Raw materials:		Beginning		$ 24,100
		Ending		56,200
Work in process:		Beginning		15,400
Finished goods:		Sold in May		400,400
		Ending		54,800
Manufacturing overhead:		Beginning		0
Accrued wages payable:		Beginning		11,700
		Ending		19,700

Other information:

1.	Total direct materials requisitions for the month were $ 180,800.
2.	A total of 9,800 direct labour hours were worked during the month at an average wage of $ 15/hour.
3.	Manufacturing overhead of $ 102,400 was incurred during the period.
4.	On May 31, the ending inventory of work in process is $ 5,100.

Calculate the following:

Material purchased

$ enter the material purchased in dollars