The following partially completed T-accounts summarize last year's transactions for Kelshaw Company: Raw Materials Accounts Payable Beg Bal 4,000 20,000 (2) 18,000 18,000 4,000 (1) (5) Beg Bal (2) (4) Beg Bal (7) End Bal Finished Goods 17,000 50,000 12,000 Work in Process 8,000 50,000 12,000 15,000 28,000 Manufacturing Overhead 8,000 28,000 12,000 5,000 4,000 (2) (6) Wages & Salaries Payable 6,000 30,000 Beg Bal (5) Sales Salaries Expense Cost of Goods Sold 10,000 Accumulated Amortization (Factory) 90,000 12,000 Beg Bal 6). At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Solo What is the cost of direct materials used