Conrad, Incorporated recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records.

Cost of Goods Sold	$ 65,500
Work-in-Process Inventory, Beginning	10,700
Work-in-Process Inventory, Ending	9,100
Selling and Administrative Expense	15,250
Finished Goods Inventory, Ending	15,275
Finished Goods Inventory, Beginning	?
Direct Materials Used	?
Factory Overhead Applied	12,100
Operating Income	14,055
Direct Materials Inventory, Beginning	11,045
Direct Materials Inventory, Ending	6,035
Cost of Goods Manufactured	60,470

Direct labor cost incurred during the period amounted to 1.5 times the factory overhead. The Chief Financial Officer of Conrad, Incorporated 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 used?