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	$	70,200
For the month	Direct materials		421,200
For the month	Direct labor		262,600
For the month	Factory overhead		315,120
For the month	To finished goods	(	832,000	)

Turco applies overhead to production at a predetermined rate of 120 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 $35,100.

Required:

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