Louie's Pet Food Company has the following information: Beginning Ending Inventory Inventory (January (December 1) 31) Raw Materials Inventory $ 22,600 $ 36,500 Work in Process Inventory $ 19,800 $ 22,800 Finished Goods Inventory $ 39, 400 $ 25, 100 13:21 Additional information for the year is as follows: Raw materials purchases $105, 700 Direct labor $ 76,400 Manufacturing overhead applied $ 82,400 Indirect materials $ Compute the direct materials used in production Multiple Choice 2 $36,500 01:13:11 $119,600 $22,600 $91,800