3. During August, the following amounts appeared in the Work in Process Inventory account of Belgium Company: Beginning balance $ 30,000 Direct material used 90,000 Direct labor incurred 75,000 Applied overhead 52,500 Cost of goods manufactured 225,000 Belgium applies overhead on the basis of direct labor cost. There was only one job in Work in Process at the end of August, and that job contained $6,300 of overhead. What amount of direct material was included in this job? a. $ 9,310 b. $ 9,000 c. $11,160 d. $11,790 e. $ 7,200