McGown Corp has the following Information: Inventory Inventory Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $ 24,200 $ 33,600 $ 20,900 21,800 30,500 $ 21.700 Additional information for the year is as follows: $106,600 Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials $ 83,300 $ 81,500 Compute the direct materials used in production O $24.200 O s97200 O $33600 O $116,000