Barry Company manufactures coats. The company accounting records during February show. Factory utilities - 5950; Direct materials used in production - $21,650, 3 Direct materials purchased during the month - $23,000; Direct labor costs $15,210; Wages paid to workers providing direct labor - 516,100; Depreciation on factory equipment - $1,250; Insurance covering factory facilities - $1,100; Marketing expenses - $4,700; Factory supervisor salary - $3,500; Indirect manufacturing materials used - 51,090; Insurance covering administrative facilities - $2,100; Depreciation on administrative office furnishings - $5,500; Corporate executive salaries - $15,000 What are the total amount of direct manufacturing costs charged to WIP (work in process) inventory for February