Spiro Company uses a normal costing job-order system.

The following debits/increases (credits/decreases) appeared in Spiro's work-in-process account:

September Description Amount

1 Balance $8,000

30 Direct materials $60,000

30 Direct labor $70,000

30 Applied overhead $28,000

30 To finished goods ($130,000)

Spiro applies overhead to production at a rate of 40% of direct labor cost. Only one job is still in process at September 30. It has been charged with $18,000 of direct labor. What amount of direct materials was charged to this job 

still in process?