Shaw Manufacturing, a small manufacturer, has submitted the items below concerning $2019$ operations in random order.

Raw materials inventory, beginning $$4,000$ Sales Revenues $$128,000$

Raw materials inventory, ending $$5,000$ Direct labor cost $$35,040$

Work in process inventory, beginning $$3,000$ Raw materials purchases $$23,360$

Work in process inventory, ending $$2,000$ Indirect labor cost $$18,880$

Finished goods inventory, beginning $$15,000$ Administrative salaries $$3,840$

Finished goods inventory, ending $$30,000$ Sales salaries $$3,200$

Depreciation$$factory equipment $$2,560$ Insurance on factory $$2,240$

Travel and entertainment cost by salespeople $$2,256$ Advertising expense $$1,920$

Repairs and maintenance of factory $$1,440$ Taxes on factory $$720$

Depreciation$$factory building $$1,280$ Advertising cost in newspaper $$384$

Depreciation$$selling and admin office equipment $$288$

Compute cost of direct materials used in factory during the year.