Bellow Company is a manufacturer that began operations in 2019. Bellow uses job-order costing and applies overhead based on direct labor dollars using a predetermined overhead rate of $1.20. At 12/31/2019 Bellow reported an ending Finished Goods balance of $38,000 and shared with you that this balance is a single factory job, job #239. Assume job #239 has been assigned $20,070 of direct materials. Calculate the direct labor assigned to job #239 during the twelve months ended 12/31/2019.

	A.	$8,965
	B.	$5,977
	C.	$8,150
	D.	$9,780
	E.	$24,084