A company manufactures its product through two departments: Molding and Trimming. To determine the cost of its product, the company uses job-order costing and applies Manufacturing Overhead (MOH) using Direct Labor Cost (DLC) as the allocation base, but separately for each department because of differences in skilled labor required by each. For the most recent period, the company calculated its departmental Predetermined Overhead Rates (POHR) as: Molding Department POHR: Trimming Department POHR: 60% of DLC 200% of DLC At the end of the period, the company found that records for one of the jobs it completed, Job 646A, were incomplete: Job 646A Direct Materials Direct labor Applied MOH Total Cost Molding $16,000 Trimming ?? $60,000 ? ? $60,000 $340,000 Using the given costs of Job 646A and the departmental POHRS, determine the amount of direct materials cost for the Trimming Department missing for Job 646A. A) $