Stoughton Furniture uses a job-order cost system. The following debits (credits) appeared in the Work-in-Process inventory account for July 2017:

	description	debit	credit
july 1	balance	20000
entire month	direct material	120000
entire month	direct labor	80000
entire month	factory overhead	64000
entire month			240000

Stoughton applies overhead to production at a predetermined rate of 80% based on direct labor cost. Job 80, the only job still in process at the end of July, has been charged with direct labor of $20,000. The amount of direct materials charged to job 80 was: _________