Dipaola Corporation has provided the following data concerning last month's operations.

Purchases of raw materials

$26,000

Indirect materials included in manufacturing overhead

$6,000

Direct labor cost

$58,000

Manufacturing overhead applied to Work in Process

$87,000

Overapplied overhead

$6,000

Beginning

Ending

Raw materials inventory

$12,000

$18,000

Work in process inventory

$46,000

$64,000

Finished goods inventory

$31,000

$46,000

How much is the direct materials cost for the month on the Schedule of Cost of Goods Manufactured?