Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 128% of direct labor cost. Selected data concerning the past year's operation of the company are presented below.
				January 1		December 31
	Direct materials			$80,000		$40,500
	Work in process			$68,600		$44,600
	Finished goods			$122,000		$106,200
	Other information
	Direct materials purchases					$337,400
	Cost of goods available for sale					$1,023,300
	Actual factory overhead					$277,100
The cost of direct materials used for production is:
$338,400
$337,400
$376,900
$417,400
$386,900