Henderson Industries applies manufacturing overhead to its jobs based on a predetermined overhead rate, which is calculated using direct labor costs. The following data pertains to Henderson Industries' Work in Process inventory for the month of April: April 1 balance: $26,000 Debits during April: Direct Materials: $40,000 Direct Labor: $50,000 Manufacturing Overhead: $37,500 Throughout April, the company's Work in Process inventory account received credits totaling $120,500, representing the Cost of Goods Manufactured for the month. By April 30, only one job was still in process, having accumulated $9,600 in applied overhead costs. 

What is the direct materials cost in this unfinished job?