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

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 cost amount of direct materials was charged to Job9-27?

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Description Balance Direct materials Amount September1 For the month For the month .. . For the month . .. For the month 70,200 421,200 262,600 -.Direct labor Factory overhead 315,120 To finished goods (832,000)