Birk Company uses a job-order cost system. The following additions (reductions) appeared in Birk's work-in-process account for the month just ended: Date Description Amount 1 Balance $ 4,000 31 Direct materials 24,000 31 Direct labor 16,000 12,800 31 Manufacturing overhead (48,000) 31 To finished goods Birk allocates manufacturing overhead to production using a budgeted rate based on direct labor cost. Job No. 5, the only job still in process at month-end, has been charged with direct labor of $2,000. What was the amount of direct material charged to Job No. 52 O $5,200 O $1,600 O $6,800 $8.800