3. Spencer Co. uses a job order costing system. The following debits (credits) appeared in Spencer's work-in-process account for the month of June June Description Amount 30 30 30 30 Balance Direct materials Direct labour Factory overhead To finished goods $ 8,000 48,000 32,000 25,600 (96,000) Spencer applies overhead to production at a predetermined rate of 80% of direct labour cost. Job No. 2X-M, the only job still in process on June 30, has been charged with direct labour of $4,000. VWhat was the amount of direct materials charged to Job No. 2X-M? a) $9,600 b) $10,400 c) $17,600 d) $48,000