Selected information from the lowa Instruments accounting records for April follows: Materials Inventory Work-in-Process Inventory Credit Debit Credit BB (4/1) 27,400 211,400 Debit Labor 97,200 176,400 EB (4/30) 93,400 Cost of Goods Sold Debit Credit 5,900 Additional information for April follows: Manufacturing Overhead Control Debit 79,900 Credit 79,900 Finished Goods Inventory Debit Credit BB (4/1) 89,400 290,600 274,400 Applied Manufacturing Overhead Debit Credit 87,480 81,580 5,900 The labor wage rate was $30 per hour. . During the month, sales revenue was $321,200, and selling and administrative costs were $85,000. This company has no indirect materials or supplies. The company applies manufacturing overhead on the basis of direct labor-hours. Customer returns are discarded and not resold. Required: a. What was the cost of direct materials purchased in April?