Wood for frames $ $18,500$

Rent for retail store $4,700$

Depreciation on office equipment $740$

Assembly worker wages $2,850$

CEO's salary $4,350$

Glue and nails $1,050$

Online sales commissions $2,300$

Glass for frames $7,400$

Depreciation on factory equipment $1,450$

Factory utilities $800$

Stain for frames $850$

Required:

Determine the cost of direct material.