The following information is available for Perkins Company, which produces custom beach cabanas and uses a job order cost accounting system. February 28 March 31 84,000 53,300 67,600 Inventories Raw Materials 75,000 Work in Process 42,200 Finished Goods 95,000 Activities and information for March Raw Materials purchases (paid in cash) Factory payroll (paid in cash) Factory overhead Indirect materials Indirect labor Other overhead costs (paid in cash) Sales (received in cash) Predetermined overhead rate based on direct labor costs 242,000 377,000 47,000 112,000 152,000 1,700,000 85% Compute the cost of direct materials used for the month of March O $242,000 $225,700 O $186,000 S272,700 S233,000