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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 $ 13,700

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 $ 13,700
For the month Direct materials 81,200
For the month Direct labor 54,300
For the month Factory overhead 40,725
For the month To finished goods ( 160,400 )

Mary's applies overhead to production at a predetermined rate of 75 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 $6,700.

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

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