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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 $ 13,900

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 $ 13,900
For the month Direct materials 81,800
For the month Direct labor 54,700
For the month Factory overhead 44,854
For the month To finished goods ( 160,100 )

Mary's applies overhead to production at a predetermined rate of 82 percent based on direct labor 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 $7,000.

Required:

What cost amount of direct materials was charged to Job 3318?

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