McGown Corp has the following information: Beginning Inventory (1/1) Ending Inventory (12/31) Raw Materials Inventory $ 21,900 $ 30,000 Work in Process Inventory $ 15,000 $ 18,000 Finished Goods Inventory $ 30,000 $ 20,000 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.