Donation Company produces gadgets for the coveted small appliance market. The following data reflect activity for the year $2021$:

$($Click the icon to view the data.$)$

Donation Co$.$ uses a normal$-$costing system and allocates overhead to work in process at a rate of $$3\mathrm{.}20$ per direct manufacturing labour dollar. Indirect materials are insignificant, so there is no inventory account for indirect materials.

Record the direct materials used.