Birk Company uses a job-order in Birk's work-in-process account for the month just ended: Date Description 1 Balance 31 Direct materials 31 Direct labor 31 Manufacturing overhead 31 To finished goods Amount $ 4.000 24,000 16.000 12.800 (48,000) 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. 5? O $1,600 O $5,200 O $6,800