Levy's Company lost a portion of its accounting records in a flood. The following information was recovered from the accounting records.

Beginning direct materials inventory 12,000

Direct materials used ?

Ending direct materials inventory 10,000

Beginning work in process inventory 11,200

Ending work in process inventory 10,400

Factory overhead applied 17,000

Cost of goods manufactured 98,000

Beginning finished goods inventory ?

Direct labor cost incurred during the month was 1.4 times the applied factory overhead. Compute the amount of direct materials purchased.