Question: Jason's Custom Tooling ( JCT ) uses a job order cost system and applies overhead using a predetermined overhead rate based on direct labor costs.

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:
DescriptionAmountNovember 1Balance$ 37,300For the monthDirect materials216,000For the monthDirect labor125,000For the monthFactory overhead118,750For the monthTo finished goods(409,500)
Job 13-11, the only job still in process at the end of November, has been charged direct labor of $28,100.
Required:
What cost amount of direct materials was charged to Job 13-11?

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