Selected data concerning the past year$$s operations of the Del Valle Manufacturing Company are as follows: Type Beginning Inventories Ending Inventories Raw material $ $51,000$ $ $81,000$ Work in process $80,00030,000$ Finished goods $90,000110,000$ Other data: Direct material used $ $318,000$ Total manufacturing costs charged to production during the year $($includes direct material, direct labor, and manufacturing overhead applied at a rate of $60\%$ of direct$-$labor cost$)686,000$ Cost of goods available for sale $826,000$ Selling and administrative expenses $31,000$ Required: $1.$ What was the cost of raw materials purchased during the year?