25. Beckett Company has a job order cost system. The following debits (credits) increases (decreases) appeared in the work-in-process account for March 20X0: March Description Amount 1 Balance $ 9,000 31 Direct material $ 42,000 31 Direct labor $ 28,000 31 Factory overhead $ 19,600 31 To finished goods ($75,000) Beckett applies overhead to production at a predetermined rate of 70% based on direct labor cost. Job No. 16, the only job still in process at the end of March 20X0, has been charged with direct labor of $8,000. Direct materials charged to Job No. 16 was A. B. C. D. $23,600 $15,600 $13,600 $10,000