A chair manufacturer produces and sells a standard recliner. Data for the Assembly department for March was: WIP (beg) units - 15,000 (30% complete) - DM cost $24,000 and CC $35,000 March production units - 75,000 - DM cost $168,000 and CC $278,000 Completed units - 80,000 WIP (end) units - 10,000 (80% complete) All direct materials are added at the start of the process and conversion costs are incurred evenly throughout. The firm uses the First-in, First-out costing approach. What amount of direct materials cost is assigned to ending work-in-process inventory at the end of March?