At the beginning of this year, a company estimated the following costs: direct materials, $182,600; direct labor, $157,800; and overhead, $266,682. At the end of this year, the companys work in process inventory was $31,800, which included $7,100 of direct labor cost. The company applies overhead on the basis of direct labor costs.

ow much direct materials cost is included in work in process inventory at the end of the year?

Ending balance of work in process inventory	$31,800
Less: Direct labor in work in process inventory	7,100
Less: Factory overhead in work in process inventory
Direct materials cost in work in process inventory