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Current Attempt in Progress Waterway Industries reported the following information for December: $187300 303000 107300 531000 337700 62600 197000 Beginning balance, Raw Materials Inventory Beginning balance, Work in Process Inventory Beginning balance, Finished Goods Inventory Manufacturing overhead applied Purchases of raw materials Factory electricity Direct labor payroll Depreciation on factory equipment Insurance on factory building Indirect materials used in production Total raw materials used in production Indirect labor payroll Cost of goods manufactured Cost of Goods Sold 218100 48500 43500 406900 146000 1257000 1312400 What was the cost of the direct materials used by Waterway in production during December? $363400 $406900 $450400 $386700