Kaden Corp. has two divisions -- Ace and Bow. Ace has a job costing system and manufactures machinery on special order for unrelated customers. Bow has a process cost system and manufactures Product Zee, which is sold to Ace as well as to unrelated companies. Aces work-in-process account at April 30 included the following:

Ace applies manufacturing overhead at 90% of direct labor cost. Job No. 125, which was the only job in process at April 30, has been charged with manufacturing overhead of $4,500. Bows cost to manufacture Product Zee is $3.00 per unit, which is sold to Ace for $5.00 per unit and to unrelated customers for $6.00 per unit.

Balance, April 1	$ 24,000
Direct materials (including transferred-in cost)	80,000
Direct labor	60,000
Manufacturing overhead	54,000
Transferred to finished goods	(200,000)

Question

Direct materials (including transferred-in cost) charged to Job No. 125 amounted to