18) Opague Corporation uses a job costing system. The work in process inventory balance on December 31, 20X6, consists of Job No. 120, which has a balance of $19,000. Job No. 120 has been charged with manufacturing overhead of $5,100. Opaque allocates manufacturing overhead at a predetermined rate of 85% of direct labor cost. The amount of direct materials charged to bb No. 120 was: A) $7,900 B) $5,900 C) $7,565 D) $7,000