16. For September 2020, the cost of Direct Materials transferred into the Filling Dept. of a bottled water company is unknown. Direct Labor cost incurred for the same department is $88,000, and estimated Factory Overhead cost applied to production is 25% of Direct Labor cost. The total cost of finished goods transferred out of the Filling Dept. is $276,600. The cost of beginning work in process (WIP) inventory in the Filling Dept. on September 1 was $12,000 and the ending balance in WIP Inventory-Filling on September 30 is $8,000. Calculate the cost of Direct Materials transferred into the Filling Dept. during September 2020