McGown Corp has the following information Beginning Ending Inventory Inventory Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $21,500 $30,600 $15,000 $20,100 $35,000 $21,800 Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials $108,600 $77,500 $87800 $0 Compute the direct materials used in production. O $30.600 O $21.500 O $117700 O $99,500