A manufacturing firm has provided the following information on their production:

Production (units) 5,000

Direct Materials used in Production $55,000

Direct labour $20,000

Overhead $45,000

Sales $700,000

Purchases Direct Materials $53,209

Closing Direct Materials Inventory $10,725

Opening Finished Goods Inventory (1300 units) $7,000

Closing Finished Goods Inventory (100 units) $4,000

Calculate the $ value ofOpening DirectMaterialsInventory(to nearest $ value).