Canoe Company's manufacturing accounting system uses the relationship between overhead and direct labour costs to apply overhead to goods in process and finished goods inventories. Canoe Company's manufacturing costs for the current year were: direct materials, $36,000; direct labour, $48,000; and factory overhead, $6,000. At year-end, the total cost of the goods in process inventory was $12,000, which included $3,000 of direct labour cost. What amount of direct material cost is included in the ending goods in process inventory?