Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 125% of direct labor cost under normal costing. Selected data concerning the past year's operation of the company are presented below. The cost of direct materials used for production is:

		$351,000.
		$297,000.
		$361,000.
		$306,000.
		$324,000.