Boxer Industries worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. A review of job no. 403's cost record revealed direct material charges of $55,000 and total manufacturing costs of $66,500. If Boxer applies overhead at 150% of direct labor cost, the overhead applied to job no. 403 must have been:

a. 0

b.6900

c.4600

d.3833

e.5750