Required information [The following information applies to the questions displayed below. Capri Boat Corporation uses a job order cost system and applies overhead based on a percentage of direct labor cost. Cost flows through the Work in Process Inventory account during March are given below: Work in Process 175,400 Beginning Balance Direct Materials Direct Labor Overhead Ending Balance 0 Transferred Out 44,000 83,000 166,000 117,600 Only Job #007 was still in process at the end of March and this job had been charged with $33,000 in direct materials cost. The amount of direct materials cost charged to completed jobs during March was