Comprehensive Job CostingKurtis Kabinets produces custom cabinetry for homes, which is sold nationwide. The company adds overhead costs to cabinetry projects at the rate of $7.75 per direct labor hour. The company accumulates overhead costs in a separate manufacturing overhead account and uses normal costing to assign overhead. The following data provide details of the company's activity and balances during the last half of the year:

July 1 December 31

Direct Materials Inventory $60,250 $61,750

Work in process inventory 44,000 43,500

Finished good inventory 24,150 23,000

Monthly production date:

Direct materials purchased $155,000

Direct labor costs 270,000

Required:A.Calculate the cost of direct materials used during the period.

$

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