25. Treetops worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. Nos. 401 and 402 were completed by year-end, and no. 401 was sold at a profit of 40% of cost. A review of job no. 403's cost record revealed direct material charges of $20,000 and total manufacturing costs of $25,000. If Treetops applies overhead at 150% of direct labour cost, the overhead applied to job no. 403 must have been:

A. $0.

B. $2,000.

C. $3,000.

D. $3,333.

E. $5,000.