McGown Corporation has the following information: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials Compute the direct materials used in production. Beginning Inventory (1/1) Ending Inventory (12/31) $ 20,000 $ 30,000 15,000 18,000 30,000 20,000 $ 100,000 75,000 80,000 0