McGown Corporation has the following information:

	Beginning Inventory (1/1)	Ending Inventory (12/31)
Raw Materials Inventory	$ 21,500	$ 30,600
Work in Process Inventory	15,000	20,100
Finished Goods Inventory	35,000	21,800

Additional information for the year is as follows:

Raw materials purchases	$ 108,600
Direct labor	77,500
Manufacturing overhead applied	87,800
Indirect materials	0

Compute the direct materials used in production.