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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

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 $ 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 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?
Multiple Choice
$24,380.
$29,460.
$31,880.
$36,880.
$22,720.
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