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Turco Products uses a job order cost system. The following debits (credits) appeared in Work-in-Process Inventory for September:

	Description	Amount
September 1	Balance	$	27,200
For the month	Direct materials		162,800
For the month	Direct labor		101,100
For the month	Factory overhead		82,902
For the month	To finished goods	(	319,200	)

Turco applies overhead to production at a predetermined rate of 82 percent based on direct labor cost. Job 9-27, the only job still in process at the end of September, has been charged direct labor of $13,300.

Required:

What cost amount of direct materials was charged to Job 9-27?