Q29. ang Printers Company, manufactures printer circuit cards. All direct materials are added at the inception of the production process. During August, the accounting department noted that there was no beginning inventory. Direct materials of $301232 were used in production during the month. Work-in-process records revealed that 13990 card units were started in August, 4944 card units were complete, and 3168 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. Compute the direct material cost assigned to good units completed. (Round interim calculations to the nearest cent, and final answer to the nearest whole dollar.)