The following information applies to Job 730 completed by Porthro Manufacturing Company during October 2010. The amount of labor cost for the job was $81,000. Applied overhead amounted to $102,400. The project was completed and delivered to Rodewald Company at a contract price of $314,000. Porthro recognized a gross profit of $54,400 on the job.
Required
Determine the amount of raw materials used to complete Job 730.