The financial records for the Harrison Manufacturing Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the cost accountant. The cost accountant now asks for your assistance in computing the missing amounts. Direct Materials Inventory Beg. Bal. Purchases 9,300 ? ? End. Bal. 7,700 Transferred Out Cost of Goods Sold 70,000 Work-in-Process Inventory Finished Goods Inventory Beg. Bal. 8,800 Transferred Out Beg. Bal. 7 7 Transferred Out Materials 20,600 Labor 14,800 Overhead End. Bal. 9,300 Transferred in 40,800 End. Bal. 5,500 What is the amount of the materials purchased?