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. Selected data concerning the past year's operation of the company are presented below. January 1 $ 83,000 72,000 121,000 December 31 $ 46,000 48,000 106,000 Direct materials Work in process Finished goods Other information Direct materials purchases Cost of goods available for sale Actual factory overhead costs $ 330,000 956,000 266,000 The cost of direct materials used for production is