Watson Company Has the Following Data Calculate the Amount of Direct Materials Used

Watson Company has the following data: $$\begin{array} { | l | l | } \hline \text { Work in process, beginning } & \$ 18,000 \\\hline \text { Work in process, ending } & 25,000 \\\hline \text { Direct labor costs incurred } & 5,000 \\\hline \text { Cost of goods manufactured } & 9,000 \\\hline \text { Factory overhead } & 7,000 \\\hline\end{array}$$ Calculate the amount of direct materials used.