Cell Company, expects to sell 22,000 cell for $20.00 each. Direct materials costs are $8.00, direct manufacturing labor is $4.00, and manufacturing overhead is $0.80 per cell. The following inventory levels apply to 2022:

Beginning inventory Ending inventory

Direct materials 24,000 units 24,000 units

Work-in-process inventory 0 units 0 units

Finished goods inventory 2,000 units 2,500 units

What is the 2022 budgeted costs for direct materials?