Grant Company $\$ 100,300$ Budgeted Machine Hours                  85,000
Raw Material                                    $63,000
Labor Cost                                       

Grant Company.
Grant Company uses a job-order costing system and develops its predetermined overhead rate based on machine hours.The company has two jobs in process at the end of the cycle,Jobs #177 and #179.
Budgeted overhead                         $\$ 100,300$
Budgeted machine hours                  85,000
Raw material                                    $63,000
Labor cost                                        $\$ 50,000$
Refer to Grant Company.Fifty-four percent of raw material belongs to Job 17 and 38 percent belongs to Job 179,and the balance is considered indirect material.What amount of raw material used was allocated to overhead as indirect material?