The following information applies to Job $730$ completed by Gibson Manufacturing Company during the month of October. The amount of labor cost for the job was $$81,650.$ Applied overhead amounted to $$109,000.$ The project was completed and delivered to Hudson Company at a contract price of $$318,000.$ Gibson recognized a gross profit of $$54,400$ on the job.

Required

Determine the amount of raw materials used to complete Job $730.$

Amount of raw materials