Delta Co. uses a job costing system. The following debits (credits) appeared in Delta's WIP inventory account for the month of April 2020:

April Description Amount

1 Balance $5,000

30 Direct materials $24,000

30 Direct manufacturing labor $16,000

30 Manufacturing overhead $12,800

30 To finished goods $(48,000)

Delta applies manufacturing overhead to production using direct manufacturing labor costs as the allocation basis. Job No. 5, the only job still in progress on April 30, 2020, has been charged with direct manufacturing labor of $2,000. Compute the amount of direct materials charged to Job No. 5.