please show all steps and work

Conrad, Incorporated recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records Cost of Goods Sold $ 65,500 Work-in-process Inventory, Beginning 10,700 Work-in-Process Inventory, Ending 9, 100 Selling and Administrative Expense 15, 250 Finished Goods Inventory, Ending 15,275 Finished Goods Inventory, Beginning ? Direct Materials Used ? Factory Overhead Applied 12,100 Operating Income 14,055 Direct Materials Inventory, Beginning 11,045 Direct Materials Inventory, Ending 6,035 Cost of Goods Manufactured 60,470 Direct labor cost incurred during the period amounted to 15 times the factory overhead. The Chief Financial Officer of Conrad, Incorporated has asked you to recalculate the following accounts and to report to him by the end of the day What is the amount of direct materials purchased