what is the direct material cost?

1-3) Raw Materials Credit Debit Beginning Balance 8,900 4,950 5,150 Work in Process Credit Debit Beginning Balance 22,150 4,050 6,150 8,450 8,250 Finished Goods Credit Debit Beginning Balance 20, 350 2,150 22,150 Manufacturing Overhead Debit Credit 8,250 2,750 3,450 3,150 Debit Wages & Salaries Payable Credit 20,350 Beginning Balance 2,450 11,900 Cost of Goods Sold Debit Beginning Balance Credit 20,350