McGown Corp. has the following information Beginning Ending Inventory Inventory (1/1) (12/31) Raw Materials Inventory $ 28,200 $ 30,900 Work in Process Inventory $ 16,800 $ 23,100 Finished Goods Inventory $ 30,300 $ 27,900 Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials $107,900 $ 84,300 $ 85,100 $ 0 Compute the direct materials used in production.