McGown Corp. has the following information: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Beginning Ending Inventory Inventory (1/1) (12/31) $ 23,900 $ 38,700 $ 15,100 $ 27,000 $ 37,000 $ 28,900 Additional information for the year is as follows: Raw materials purchases $ 101,900 Direct labor $ 83,800 Manufacturing overhead applied $ 88,500 Indirect materials $ 0 Compute the direct materials used in production