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?