The Number Wizards, Inc, worked on two jobs during its firet year of operation: job #901 and #102. A review of job #tOt's cost record revealed direct labor charges of $30,000 and total manufacturing costs of $80.00

if the company applies overhead at 73% of direct labor cost, the direct material charges to gib #101 must have been

(Do not round intermediate calculations, Round the final anower to the nearest whole number