Information from the records of Chrome Ponies Enterprises for June 2014 is as follows:

Sales $41,000

Direct labor 10,000

Selling and administrative expenses 7,000

Direct materials purchases 5,000

Factory overhead 11,500

Inventories

June 1, 2014 June 30, 2014

Direct materials $1,200 $1,400

Work in process 2,500 2,800

Finished goods 2,300 1,900

Refer to Figure 2-15. What was the cost of materials used in production?