Balsam Enterprises uses a job order cost system. On July 1, work in process inventory had a balance of $19,500. During the month of July, the following debits and credits were made to the work in process inventory account: Description Direct labor used Amount Direct materials used $54,000 debit $39,000 debit Manufacturing overhead applied $31,200 debit $82,000 credit Cost of goods manufactured Balsam applies manufacturing overhead to jobs at a rate equal to a percentage of the direct labor cost. Job 23 is the only job in process at the end of July. Job 23 has been charged with $12,700 of direct labor costs. What amount of direct materials costs have been charged to Job 23? $31,840 $33,440 $36,440 O $38,840 None of the above-