On January 31, a snowstorm damaged the office of a small business, and some of the accounting information stored in the computers memory was lost. The following information pertaining to January activities was retrieved from other sources: Direct materials purchased $24,840 Work in processbeginning inventory 2,760 Direct materialsbeginning inventory 8,280 Direct materialsending inventory 13,800 Finished goodsbeginning inventory 16,560 Finished goodsending inventory 3,450 Sales 82,800 Manufacturing overhead and direct labour incurred 30,360 Gross profit percentage based on net sales 40 % (a) What was the cost of direct materials used in January? Cost of direct materials $enter the cost of direct materials in dollars