Check my Mary's Landscaping uses a job order cost system. The following debits (credits) appeared in Work-in-Process Inventory for August: Description August 1 Balance For the month Direct materials For the month Direct labor For the month Factory overhead For the month to finished goods Amount $ 13,700 81,500 54,900 42,822 (160,700) Mary's applies overhead to production at a predetermined rate of 78 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 $6,600. Required: What cost amount of direct materials was charged to Job 3318? Direct materials
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