McGown Corp.has the following information: 
Additional information for the year is as follows:
Compute the direct materials used in production.
Definitions:
Treadmill
An exercise machine that allows one to walk or run while staying in the same place, often used for fitness training or testing.
Transactional Leader
A leadership style that focuses on the exchanges that occur between leaders and their followers, motivating through rewards and punishments based on performance.
Goal-Oriented Manager
A manager who focuses on setting, pursuing, and achieving specific objectives, often with a results-driven approach.
Productivity Goals
Targets set to measure and increase the efficiency and effectiveness of work output within a given timeframe.
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