Tierney Construction, Incorporated 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 Work in process inventory, January 1, 2021 $92,000 23,300 Work in process inventory, December 31, 2021 18,500 Selling and Administrative Expenses 22,400 Net Income 38,000 Factory overhead Direct materials inventory, January 1, 2021 Direct materials inventory, December 31, 2021 Cost of goods manufactured Finished goods inventory, January 1, 2021 22,400 29,200 16,000 111,600 37,800 Direct labor cost incurred during the period amounted to 2.5 times the factory overhead. The Chief Financial Officer of Tierney Construction, Incorporated 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 used? $28,400. O $33,400. O $19,400. O $24,400. O $28,000.