Use the following information to compute the cost of direct materials used for the current year. Assume the raw materials inventory account is used only for direct materials. (Assume no indirect materials.)

	January 1			December 31
Inventories
Raw materials inventory	$	6,500		$	11,600
Work in process inventory		14,600			11,600
Finished goods inventory		10,900			6,200
Activity during current year
Materials purchased				$	126,500
Direct labor					104,000
Factory overhead					45,300