16. Stoughton Furniture uses a job-order cost system. The following debits (credits) appeared in the Work-in-Process inventory account for July 2017: Credits July 1 Entire month Entire month Entire month Entire month Description Balance Direct Materials Direct Labor Factory overhead Debits $20,000 120,000 80,000 64,000 $240,000 Stoughton applies overhead to production at a predetermined rate of 80% based on direct labor cost. Job 80, the only job still in process at the end of July, has been charged with direct labor of $20,000. The amount of direct materials charged to job 80 was