McGown Corp has the following information: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Beginning Ending Inventory Inventory (1/1) (12/31) $ 29,900 $ 36,700 $ 20,200 $ 18,800 $ 38,900 $ 21,500 Additional information for the year is as follows: Raw materials purchases $108,000 Direct labor $ 84,200 Manufacturing overhead applied $ 85,700 Indirect materials $ 0 Compute the direct materials used in production. Multiple Choice ocx Multiple Choice O $101,200 O $29,900 O $36,700 O $114,800