Houston Corporation reports the following cost information for March:

What is the amount of direct materials used by the company in March?

Cost of Goods Manufactured: $71,000

Manufacturing Overhead: $19,000

Finished Goods Inventory, March 1: $8,000

Finished Goods Inventory, March 31: $2,000

Work-in-process Inventory, March 1: $9,660

Work-in-process Inventory, March 31: $1,260

Direct Labor: $36,500