Farber Corporation uses a job-order costing system. The information below is from the financial records of the company for last year: total manufacturing costs: 3,270,000

costs of goods manufactured: 3,106,500

predetermined overhead rate: 80% of direct labor cost

Applied overhead was 30% of total manufacturing costs. The Work in Process inventory at January 1 was 75% of the Work in Process inventory at December 31. Total cost of direct material used by Farber Corporation was: