Birk Co. uses a job order costing system. The following debits (credits) appeared in Birk's work-in-process account for the month of April:

April	Description	Amount
1	Balance	$ 6,000
30	Direct materials	25,000
30	Direct labor	16,500
30	Factory overhead	13,300
30	To finished goods	(49,500)

Birk applies overhead to production at a predetermined rate of 80% of direct labor cost. Job No. 5, the only job still in process on April 30 has been charged with direct labor of $2,000. What was the amount of direct material charged to Job No.5?

Multiple Choice

• $4,000.

• $25,000.

• $7,700.

• $11,300.