McGown Corp has the following information: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Beginning Ending Inventory Inventory (1/1) (12/31) $ 28,200 $ 30,900 $ 16,800 $ 23,100 $ 30,300 $ 27,900 Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials $107,900 $ 84, 300 $ 85, 100 $ Compute the direct materials used in production. Multiple Choice $110,600 $30.900 Prev