McGown Corp has the following information:

	Beginning Inventory (1/1)			Ending Inventory (12/31)
Raw Materials Inventory	$	21,900		$	34,300
Work in Process Inventory	$	19,400		$	21,000
Finished Goods Inventory	$	38,900		$	21,100

Additional information for the year is as follows:

Raw materials purchases	$	108,300
Direct labor	$	84,300
Manufacturing overhead applied	$	81,800
Indirect materials	$	0

Compute the direct materials used in production.

$21,900

$95,900

$34,300

$120,700