McGown Corporation has the following information: Beginning Inventory {1/1) Raw Materials Inventory $ 29,900 Work in Process Inventory 20,200 Finished Goods Inventory 38,900 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. MummeChOMe 0 $36,700 $114,800 $2&900 O 0 $101,200 0 Ending Inventory (12/31) 5 36,700 18,800 21,500