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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

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:

DescriptionAmount
November 1Balance$ 37,600
For the monthDirect materials217,000
For the monthDirect labor126,000
For the monthFactory overhead119,700
For the monthTo finished goods(410,000)

Job 13-11, the only job still in process at the end of November, has been charged direct labor of $28,200.

Required:

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

Direct materials

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