Jurper Corporation used $209,000 of direct materials during April. At the end of April, Jurper's direct materials inventory was $30,600 more than it was at the beginning of the month. Direct materials purchases during the April amounted to:

→	$239,600
	$178,400
	$238,500
	$0

Beginning materials inventory + Direct materials purchases = Ending materials inventory + Direct materials used

Direct material purchases = Direct materials used + Increase in materials inventory

= $209,000 + $30,600

= $239,600