caldwell company has provided the following inventory balances and manufacturing cost data for the month of january: inventories january 1 january 31 direct materials $30,000 $40,000 work in process $15,000 $20,000 finished goods $65,000 $50,000 month of january cost of goods manufactured $515,000 manufacturing overhead applied $150,000 direct materials used $190,000 actual manufacturing overhead $144,000 under caldwell's job-order costing system, any over or under-applied overhead is closed to the cost of goods sold account at the end of the calendar year (i.e., december 31). what was the total amount of direct material purchases during january?