Selected accounts are presented as follows: WORK-IN-PROCESS DEBIT CREDIT Nov 1 Balance 275,000 Nov 30 FG 1,050,000 30 DM ? 30 DL 350,250 30 FOH ? FINISHED GOODS DEBIT CREDIT Nov 1 to 30 Costs incurred 145,000 Nov 1 Balance 15,000 ? 30 Applied 30% of DL cost The balance of Work-in-process at November 30 is $215,700. The amount charged to Work-in-Process for DIRECT MATERIALS in November was