Complete the requirement for Problem 7-39

Problem 7-39: This problem indicates that Job # 13-11 is the only job still in process, so the account must beequal to the total cost of the job. We can find the ending balance using the basic cost function: Beginning Balance + (Total Input Costsfrom Direct Materials, Direct Labor and Factory Overhead) - Total costs out to Finished Goods = Ending Balance.

Your total costs will consist of Direct Materials, Direct Labor and Factory Overhead.

7-39. Applying Overhead Using a Predetermined Rate

Jason's Custom Tooling (JCT) uses a job order cost system and applies overhead using a predetermined overhead rate based on direct labor costs. The following debits (credits) appeared in Work-in-Process Inventory for November:

Description Amount

November 1 Balance$37,000

For the month Direct materials215,000

For the month Direct labor 124,000

For the month Factory overhead 117,800

For the month To finished goods (409,000)

Job 13-11, the only job still in process at the end of November, has been charged direct labor of $28,000.

Required:

What cost amount of direct materials was charged to Job 13-11?

Please show solution.