Mary's Landscaping uses a job order cost system. The following debits (credits) appeared in Workin- Process Inventory for August:
|
|
Description
|
Amount
|
|
August 1
|
Balance
|
$ 6,250
|
|
For the month
|
Direct materials
|
40,500
|
|
For the month
|
Direct labor
|
27,000
|
|
For the month
|
Factory overhead
|
21,600
|
|
For the month
|
To finished goods
|
(81,000)
|
Mary's applies overhead to production at a predetermined rate of 80 percent based on direct labor cost. Job 3318, which was started during August and is the only job still in process at the end of August, has been charged direct labor of $3,375.
Required
What cost amount of direct materials was charged to Job 3318?