Raw Material inventory on 3/1/24 $ 9,000 Raw Material inventory on 3/31/24 $22,000 Purchase of Direct Materials in March $27,000 Work-in-Process inventory on 3/1/24 $ 2,000 Work-in-Process inventory on 3/31/24 $ 5,000 Direct Labor in March $19,000 Manufacturing Overhead in March $ 12,000 Finished Goods inventory on 3/1/24 Finished Goods inventory on 3/31/24 $ 8,000 $ 6,000 10. ATI Steel Company's direct material used is $_____.