Conrad, Inc. recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records. Cost of Goods Sold $67,000 Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Selling and Administrative Expense 11,300 9,400 16,000 Finished Goods Inventory, Ending Finished Goods Inventory, Beginning Direct Materials Used 16,100 ? ? Factory Overhead Applied 12,400 Operating Income 14,220 Direct Materials Inventory, Beginning Direct Materials Inventory, Ending 11,180 6,140 Cost of Goods Manufactured 61,880 Direct labor cost incurred during the period amounted to 1.5 times the factory overhead. The CFO of Conrad, Inc. has asked you to recalculate the following accounts and to report to him by the end of the day. What is the amount of direct materials purchased?