Louie's Pet Food Company has the following information: Beginning Ending Inventory Inventory (January (December 1) 31) $ 21,500 $ 30,600 $ 15,000 $ 20,100 $ 35,000 $ 21,800 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases $108,600 Direct labor $ 77,500 Manufacturing overhead applied $ 87,800 Indirect materials $ 0 Compute the direct materials used in production. Compute the direct materials used in production. Multiple Choice $99,500 $21,500 $117,700 $30,600