Turco Products uses a job order cost system. The following debits (credits) appeared in Work-in- Process Inventory for September:
|
|
Description
|
Amount
|
|
September 1
|
Balance
|
$ 70,200
|
|
For the month
|
Direct materials
|
421,200
|
|
For the month
|
Direct labor
|
262,600
|
|
For the month
|
Factory overhead
|
315,120
|
|
For the month
|
To finished goods
|
(832,000)
|
Turco applies overhead to production at a predetermined rate of 120 percent based on direct labor cost. Job 9-27, the only job still in process at the end of September, has been charged direct labor of $35,100.
Required
What cost amount of direct materials was charged to Job 9-27?