The financial records of ASMR Company have been destroyed in a fire. The following information has been obtained from a separate set of books maintained by the accountant. The accountant now requires your assistance in computing the missing items. Direct Materials Inventory Beginning Balance - 8,000 Purchases - Unknown Transferred out - Unknown Ending balance - 6,400 Work in Progress Inventory. Beginning Balance - 7,500 Materials - 18,000 Labor - 13,500 Manufacturing Overhead - 8,000 Transferred out - Unknown Ending balance - Unknown Finished Goods Inventory Beginning Balance - Unknown Transferred in - 39,500 Transferred out - Unknown Ending balance - 4,200 Cost of Goods Sold Balance - 57,000 What is the amount of direct materials purchased