How to calclate direct materials consumed from this data?

Practice of Cost of Goods sold 111 Question #1: Kingsley Inc. submits the following data for September Direct labor cost, $30,000 Cost of goods sold, $111.000. Factory overhead is applied at the rate of 150% of direct labor cost. Inventory accounts showed these opening and closing balances: Sept. 1 $7,000 9,600 15,000 Sept. 30 $ 7,400 13,000 17,500 Raw materials Work in process Finished goods Other data: Marketing expenses General and administrative expenses Sales for the month $ 14,100 22,900 182,000 Prawired: An income statement with schedule showing cost of goods manufactured and sold