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Champs Inc. applies overhead at the rate of 80%. The applied overhead rate is determined using Direct Labor as the cost driver. At the

Champs Inc. applies overhead at the rate of 80%. The applied overhead rate is determined using Direct Labor as the cost driver. At the end of the month Job No. 130, the only job still in process, has been charged with manufacturing overhead of $6,400. If the balance in Work in Process is $20,000, what was the amount of direct materials charged to Job 130?

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