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	$	69,000
Work-in-Process Inventory, Beginning		12,100
Work-in-Process Inventory, Ending		9,800
Selling and Administrative Expense		17,000
Finished Goods Inventory, Ending		17,200
Finished Goods Inventory, Beginning		?
Direct Materials Used		?
Factory Overhead Applied		12,800
Operating Income		14,440
Direct Materials Inventory, Beginning		11,360
Direct Materials Inventory, Ending		6,280
Cost of Goods Manufactured		63,760

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?