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	$ 66,500
Work-in-Process Inventory, Beginning	11,100
Work-in-Process Inventory, Ending	9,300
Selling and Administrative Expense	15,750
Finished Goods Inventory, Ending	15,825
Finished Goods Inventory, Beginning	?
Direct Materials Used	?
Factory Overhead Applied	12,300
Operating Income	14,165
Direct Materials Inventory, Beginning	11,135
Direct Materials Inventory, Ending	6,105
Cost of Goods Manufactured	61,410

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 purchased?