Margin Call, Incorporated uses a job$-$costing system and has many skilled craftspeople on the payroll who work directly on their products. Job number $789$ was the only job in process on January $1,$ having costs of $$22,500$ as of that date. Direct materials used and direct labor incurred during January were:

$\backslash$table$[[$Job Number,,$],[789,$Direct Materials,Direct Labor$],[790,$$$2,000,$$$6,000$