Turco Products uses a job order cost system. The following debits (credits) appeared in Work-in-Process Inventory for September:

DescriptionAmountSeptember 1Balance$27,300For the monthDirect materials163,000For the monthDirect labor101,800For the monthFactory overhead78,386For the monthTo finished goods(319,300)

Turco applies overhead to production at a predetermined rate of 77 percent based on direct labor cost. Job 9-27, the only job still in process at the end of September, has been charged direct labor of $13,500.

Required:

What cost amount of direct materials was charged to Job 9-27?