Jason's Custom Tooling $($JCT$)$ uses a job order cost system and applies overhead using a predetermined overhead rate based on direct labor costs. The following debits $($credits$)$ appeared in Work$-$in$-$Process Inventory for November:

Description Amount

November $1$ Balance $ $40,600$

For the month Direct materials $227,000$

For the month Direct labor $136,000$

For the month Factory overhead $129,200$

For the month To finished goods $(415,000)$

Job $13-11,$ the only job still in process at the end of November, has been charged direct labor of $$29,200.$

Required:

What cost amount of direct materials was charged to Job $13-11?$