Mary's Landscaping uses a job order cost system. The following debits (credits) appeared in Work-in-Process Inventory for August:

Description Amount
August 1 Balance $13,900
For the month Direct materials 81,100
For the month Direct labor 54,900
For the month Factory overhead 41,175
For the month To finished goods (160,300)

Mary's applies overhead to production at a predetermined rate of 81 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 $6,400.

Required:
What cost amount of direct materials was charged to Job 3318?

A. economic resources to be used or turned into cash within one year. b. reports assets, liabilities, and stockholders' equity. c. decrease assets; increase liabilities and stockholders' equity. d. increase assets; decrease liabilities and stockholders' equity. e. an exchange or event that has a direct and measurable financial effect. f. accounts for a business separate from its owners. g. the principle that assets should be recorded at their original cost to the company. h. a standardized format used to accumulate data about each item reported on financial statements. i. the basic accounting equation. j. the two equalities in accounting that aid in providing accuracy. k. the account credited when money is borrowed from a bank using a promissory note. l. cumulative earnings of a company that have not yet been distributed to the owners. m. every transaction has at least two effects. n. amounts presently owed by the business. transaction, separate entity assumption, balance sheet, liabilities, assets, current assets, notes payable, duality of effects, retained earnings, debit.