The Outdoor Manufacturing Company produces sporting equipment. The company maintains a single raw materials inventory account for both direct and indirect materials.The following information came from the factory ledger accounts for December: (10 points)

Raw Materials, December 1

$ 45,500

Work in Process, December 1

125,000

Finished Goods, December 1

175,000

Raw materials purchases (during December)

623,000

Direct labor

435,000

Repairs and maintenance

37,200

Indirect materials

16,700

Utilities

63,200

Indirect labor

38,200

Supervisors' salaries

18,300

Raw Materials, December 31

43,600

Work in Process, December 31

135,000

Finished Goods, December 31

150,000

Compute the cost of direct materials used during the month of December