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Cajun Co. uses a job order costing system. During April 20X6, the following costs appeared in the Work in Process Inventory account: Beginning balance $

Cajun Co. uses a job order costing system. During April 20X6, the following costs appeared in the Work in Process Inventory account:

Beginning balance $ 24,000

Direct material used 70,000

Direct labor incurred 60,000

Actual Overhead 75,000

Applied overhead 48,000

Cost of goods manufactured 185,000

Cajun Company applies overhead on the basis of direct labor cost. There was only one job left in Work in Process at the end of April which contained $5,600 of overhead.

What amount of direct material was included in this job?

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