Amanda Corporation makes two kinds of boat hulls: regular and deluxe. The following data are available.

	Regular	Deluxe
Opening WIP inventory	$280,000	$147,500
RM used	690,000	545,000
Direct labor consumed	985,000	1,342,600
Cost of goods manufactured	2,250,000	2,346,900

Amanda expected to spend $1,358,500 on manufacturing overhead during the year. This overhead is allocated to products at the rate of 105% of raw materials cost. What is the value of the ending WIP account for the regular hulls, prior to disposition of any under or over applied overhead?

Delta applies overhead to production using direct manufacturing labor costs as the allocation basis. Job No. 5, the only job still in process on April 30, 2012, has been charged with direct manufacturing labor of $2,000.

Requirement: Compute the amount of direct materials charged to Job No. 5.