Axe applies overhead to production at a predetermined rate equal to 80 of direct labour cost Job No 9, the only job still in process at the end of May, has been charged with direct labour of $1,000. The amount of direct materials charged to Job No 9 was 

a) $12,000 

b) $600 

c) $2,600 

d) $4,400 

e) $1,500