Jurong Manufacturing purchased direct material worth $15,000 during the most recent period. At the end of the period the direct material account balance was $6,000 larger than the beginning balance. Cost of goods sold was $150,000. Overhead is applied at 50 per cent of direct labour cost. Other account balances are: Work in process Beginning: $75,000; Ending: $20,000. Finished goods Beginning: $110,000; Ending: $60,000.

What was the amount of the total direct costs incurred for the period?

$36,000.

$29,000.

$9,000.

$33,000.