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Mary's Landscaping uses a job order cost system. The following debits (credits ) appeared In Work-in-Process Inventory for August: Description Amount August 1 Balance $

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Mary's Landscaping uses a job order cost system. The following debits (credits ) appeared In Work-in-Process Inventory for August: Description Amount August 1 Balance $ 12,500 For the month Direct materials 81,000 For the month Direct labor 54,000 For the month Factory overhead 43,200 For the month To finished goods ( 162,000) Mary's applies overhead to production at a predetermined rate of 80 percent based on direct abor cost. Job 3318, which was started during August and is the only job still in process at the end of August, has been charged direct labor of $3,375. Required: What cost amount of direct materials was charged to Job 3318

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