Using the following information, compute the direct materials used. Raw materials inventory, January 1 $25000 Raw materials inventory, 45000 December 31 Work in process, January 1 18000 Work in process, December 31 12000 Finished goods, January 1 40000 Finished goods, December 31 32000 Raw materials purchases 1600000 Direct labor 760000 Factory utilities 150000 Indirect labor 50000 Factory depreciation 400000