Reference no: EM133164529

Question - 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 $ 69,500

Work-in-Process Inventory, Beginning 12,300

Work-in-Process Inventory, Ending 9,900

Selling and Administrative Expense 17,250

Finished Goods Inventory, Ending 17,475

Finished Goods Inventory, Beginning ?

Direct Materials Used ?

Factory Overhead Applied 12,900

Operating Income 14,495

Direct Materials Inventory, Beginning 11,405

Direct Materials Inventory, Ending 6,315

Cost of Goods Manufactured 64,230

Direct labor cost incurred during the period amounted to 1.5 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.

Required - What is the amount of direct materials used?