Gamma Company, manufactures printer circuit cards. All direct materials are added at the inception of the production process. During September 2023, the accounting department noted that there was no beginning inventory. Direct materials of $313023 were used in production during the month. Work-in-process records revealed that 12822 card units were started in September, 4847 card units were complete, and 2958 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.

Calculate the direct material cost assigned to the good units completed. (Round answer to the nearest whole dollar.)