A company has a job order cost system. the following debits (credits) appeared in the work-in-process account for the month of june: June 1, balance = $12,000, June 30, direct materials = 50,000.

During the month of the june, direct labor totaled $30,000 and $24,000 of overhead was applied to production. Finished goods was debited $100,000 during june. The company applies overhead at a predetermined rate of 80% direct labor cost. Job # 83, the only job still in process at the end of june, has been charged with manufacturing overhead of $3,400. What was the amount of direct materials charged to job # 83?

a) $3400

b) $4250

c) $8350

d) $7580