JD Enterprises applies factry overhead based on dirct labor costs. The company incurred the following costs during 2003: dirct materials costs, $650000; direct labor costs, $3,000,000; and factory overhead costs applied, $1,800,000. Assuming that the companys $71000 ending goods in process inventory account for 2003 had $20000 of drect labor costs, determine the inventories direct material costs