McGown Corp. has the following information: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Beginning Ending Inventory Inventory (12/31) (1/1) $ 23,500 $ 37,300 $.18,400 $ 27,400 $ 36,000 $ 27,200 Additional information for the year is as follows: Raw materials purchases Direct labor $105,600 $ 81,100 Manufacturing overhead applied $ 86,400 Indirect materials $ 0 Compute the direct materials used in production.