Mary's Landscaping uses a job order cost system. The following debits (credits) appeared in Work-in-Process...

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Accounting

Mary's Landscaping uses a job order cost system. The following debits (credits) appeared in Work-in-Process Inventory for August:

Description Amount

August 1 Balance $14,000

For the month Direct materials 81,400

For the month Direct labor 54,400

For the month Factory overhead 45,696

For the monthTo finished goods (161,900)

Mary's applies overhead to production at a predetermined rate of 84 percent based on direct labor cost. Job 3318, which was started during August and is the only job still in process at the end of August, has been charged direct labor of $6,400.

Required:

What cost amount of direct materials was charged to Job 3318?

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