Please provide the correct answer to this general accounting problem using accurate calculations.

End-of-year information for Riverdale Manufacturing is as follows: Beginning raw materials inventory: $22,400 Raw material purchases: $78,600 Ending raw materials inventory: $19,800 Direct labor: $45,200 Total factory overhead: $36,500 Beginning goods in process inventory: $24,750 Ending goods in process inventory: $23,100 All raw materials used were direct materials traceable to production. Calculate Direct Materials Used