Mars Sporting Goods Company manufactured 130,000 sets of shoulder pads in 2020 and reported the following costs:

Work-in-Process, January 1	12,000		Plant utilities	24,000
Direct Material inventory, Dec. 31	20,000		Machinery grease, lubricants	7,000
Leasing cost, plant	60,000		Depreciation, factory equipment	27,000
Finished Goods, December 31	75,000		Revenues	950,000
Work-in-Process, December 31	4,000		Sales commissions	95,000
Finished Goods, January 1	67,000		Marketing/distribution	110,0000
Direct Material inventory, January 1	18,000		Direct Labor	200,000
Indirect manufacturing labor	8,000		Direct Material purchases	280,000
Indirect materials	9,000		Depreciation, administrative office	12,000

What is the amount of direct materials used?