McGown Corp. has the following information: Beginning Ending Inventory Inventory (1/1) (12/31) $ 23,500 $ 37,300 $ 18,400 $ 27,400 $ 36,000 $ 27,200 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases $105,600 Direct labor $ 81,100 Manufacturing overhead applied $ 86,400 Indirect materials $ 0 Compute the direct materials used in production