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 $50,000 and total manufacturing costs of $69,000. If Boxer applies overhead at 150% of direct labor cost, the overhead applied to job no. 403 must have been:

A. $0.

B. $11,400.

C. $7,600.

D. $6,333.

E. $9,500.