Tierney Construction, Inc. recently lost a portion of its financial records in an office theft. The following accounting information remained in the office files:

Cost of goods sold: $87,500

Work in process inventory, January 1, 2016: 21,500

Work in process inventory, December 31, 2016: 17,000

Selling and Administrative Expenses: 20,000

Net Income: 35,000

Factory overhead: 21,500

Direct materials inventory, January 1, 2016: 28,000

Direct materials inventory, December 31, 2016: 15,250

Cost of goods manufactured: 106,500

Finished goods inventory, January 1, 2016: 35,250

Direct labor cost incurred during the period amounted to 2.5 times the factory overhead. The CFO of Tierney Construction, Inc. has asked you to recalculate the following accounts and to report to him by the end of tomorrow.

What should be the amount of direct materials purchased?