McGown Corp. has the following information: Beginning Ending Inventory Inventory (1/1) (12/31) $ 20,000 $ 30,000 $ 15,000 $ 18,000 $ 30,000 $ 20,000 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases $100,000 Direct labor $ 75,000 Manufacturing overhead applied $ 80,000 Indirect materials 0 $ Compute the direct materials used in production