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	$ 71,500
Work-in-Process Inventory, Beginning	13,100
Work-in-Process Inventory, Ending	10,300
Selling and Administrative Expense	18,250
Finished Goods Inventory, Ending	18,575
Finished Goods Inventory, Beginning	?
Direct Materials Used	?
Factory Overhead Applied	13,300
Operating Income	14,715
Direct Materials Inventory, Beginning	11,585
Direct Materials Inventory, Ending	6,455
Cost of Goods Manufactured	66,110

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?