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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

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 $60,200 Work-in-Process Inventory, Beginning $10,700 Work-in-Process Inventory, Ending $8,800 Selling and Administrative Expense $14,900 Finished Goods Inventory, Ending $14,900 Factory Overhead Applied $11,500 Operating Income $13,800 Direct Materials Inventory, Beginning $10,300 Direct Materials Inventory, End $5,800 Cost of Goods Manufactured $61,300 Direct labor cost incurred during the period amounted to 1.5 times the factory overhead. The CFO of Fisher, 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?

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