Chavez Corporation reported the following data for the month of July:

Inventories:

	Beginning		Ending
Raw materials	$	28,000	$	30,500
Work in process	$	16,500	$	18,000
Finished goods	$	32,500	$	47,500

Additional information:

Raw materials purchases	$	66,500
Direct labor cost	$	91,500
Manufacturing overhead cost incurred	$	59,500
Indirect materials included in manufacturing overhead cost incurred	$	8,200
Manufacturing overhead cost applied to Work in Process	$	58,500

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

The direct materials cost for July is: