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

	Description	Amount
September 1	Balance	$	27,300
For the month	Direct materials		162,400
For the month	Direct labor		102,000
For the month	Factory overhead		83,640
For the month	To finished goods	(	318,100	)

Turco applies overhead to production at a predetermined rate of 82 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 $13,200.

Required:

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