McGown Corp has the following information:

	Beginning Inventory (1/1)			Ending Inventory (12/31)
Raw Materials Inventory	$	22,200		$	33,400
Work in Process Inventory	$	20,400		$	19,100
Finished Goods Inventory	$	32,000		$	25,700

Additional information for the year is as follows:

Raw materials purchases	$	105,700
Direct labor	$	79,800
Manufacturing overhead applied	$	88,300
Indirect materials	$	0

Compute the direct materials used in production.

$116,900

$22,200

$94,500

$33,400