0/1 point Question 25 Spencer Inc. applies overhead to production at a predetermined rate of 80% based on direct labor cost. Job No. 130, the only job still in process at the end of August, has been charged with manufacturing overhead of $3,000. What was the amount of direct materials charged to Job 130 assuming the balance in Work in Process inventory is $12,000? a) $3,000. b) $3,750. c) $12,000. d) $5,250.