McGown Corporation has the following information:

Beginning Inventory $(1/1)$ Ending Inventory $(12/31)$

Raw Materials Inventory $ $25,800$ $ $32,000$

Work in Process Inventory $17,90022,400$

Finished Goods Inventory $32,60021,400$

Additional information for the year is as follows:

Raw materials purchases $ $106,400$

Direct labor $76,900$

Manufacturing overhead applied $81,600$

Indirect materials $0$

Compute the direct materials used in production.

Multiple Choice

$$25,800$

$$32,000$

$$100,200$

$$112,600$