McGown Corp. has the following information: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Beginning Ending Inventory Inventory (1/1) (12/31) $ 23,500 $ 37,300 $ 18,400 $ 27,400 $ 36,000 $ 27,200 Additional Information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials $105,600 $ 81,100 $ 86,400 $ Compute the direct materials used in production. Multiple Choice $23.500 Compute the direct materials used in production. Multiple Choice $23.500 $37,300 $91,800 $119.400