Summit Company has provided the following inventory balances and manufacturing cost data for the month of January:

Inventories: January 1 January 31

Direct materials $37,800 $44,200

Work in process $15,000 $20,000

Finished goods $65,000 $50,000

Month of January

Cost of goods manufactured$515,000

Manufacturing overhead applied $150,000

Direct materials used$189,000

Actual manufacturing overhead $144,000

Under Summit's job-order costing system, any over- or underapplied overhead is closed out to the Cost of Goods Sold account at the end of the calendar year (that is, December 31).

What was the total amount of direct material purchases during January? SHOW ALL WORKs