The Choco Corp. incurred the following costs in 2016:

Beginning direct materials inventory	$10,000
Beginning work in process inventory	$72,000
Ending direct materials inventory	$24,000
Ending finished goods inventory	$26,000
Direct labor cost	$24,000
Manufacturing overhead	$14,000
Total product costs	$78,487
Cost of goods manufactured	$96,000
Cost of goods sold	$130,000

What is the cost of direct material used in the production? (hint: use total product costs formula)