Canoe Company's manufacturing accounting system utilizes the relationship between overhead and direct labour costs to apply overhead to goods in process as well as finished goods inventories. Canoe Company's manufacturing costs for the current year were- direct materials $36,000 direct labour $48,000 and factory overhead $6,000. At year-end the total cost of the goods in process inventory was $12,000 which comprised $3,000 of direct labour cost. Explain what amount of direct material cost is comprised in the ending goods in process inventory?