At the beginning of this year, a company estimated the following costs: direct materials, $182,800; direct labor, $158,000; and overhead, $268,600. At the end of this year, the company's work in process inventory was $32,000, which included $7,200 of direct labor cost. The company applies overhead on the basis of direct labor costs. Complete this question by entering your answers in the tabs below. How much direct materials cost is included in work in process inventory at the end of the year