Soldatna Corporation's controller frequently prepared T-accounts to analyze inventory. However, his penmanship was poor and he is no longer employed by the company. The following was reconstructed from a scratch pad left on his desk. The missing values (?) were illegible. Analyze the information and answer the requirements that follow.

Raw Materials					Cost of Goods Sold
beg. Bal.	?	?			beg. Bal.	$491,000	?
	175,000					491,000	?
	250,000	?
	102,000					481,000
Work in Pross					Factory Overhead
beg. Bal.	44,000	460,000			beg. Bal.	35,000	?
	113,000					40,000
	?					75,000
	?					?
	477,000	?				?	?
	?					?
Finished Goods
beg. Bal.	131,000	?
	?
	?	?
	100,000

Other factory overhead, besides indirect material and indirect labor, was $75,000. Indirect labor was 25% of the direct labor. How much was indirect material?