Question - Bobcat Company uses a job-order costing system. During April, the following costs appeared in the work in Process Inventory account: Beginning balance $24,000, Direct material used 70,000, direct labor incurred 60,000, applied overhead 48,000, cost of good manufactured 185,000. Bobcat applies overhead on the basis of direct labor cost. There was only one job left in work in process at the end of April which contained $5600 overhead. What amount of direct material was included in this job.