A company manufactures motorcycles. Compute the total amount of direct materials costs from the following costs.

Cost item

a$.$ Tires, $$10,000$

b$.$ Motorcycle seats, $$17,000$

c$.$ Handlebars, $$6,000$

d$.$ Factory accounting, $$10,000$

e$.$ Factory equipment depreciation, $$5,000$

f$.$ Assembly worker wages, $$15,000$

g$.$ Factory rent, $$60,000$

h$.$ Assembly worker benefits, $$5,000$

i$.$ Bike frames, $$14,000$