TB 05-23 Worrell Corporation has a job-order costing system.

Worrell Corporation has a job-order costing system. The following debits (credits) appeared in the Work in Process account for the month of March:

March 1, balance$12,000March 31, direct materials40,000March 31, direct labour30,000March 31, manufacturing overhead applied27,000March 31, to finished goods(100,000)

Worrell applies overhead at a predetermined rate of 90% of direct labour cost. Job No. 232, the only job still in process at the end of March, has been charged with manufacturing overhead of $2,250. What was the amount of direct materials charged to Job No. 232?