CleanCom Company has a job-order cost system. The balance of the Work-in-Process account on June 1 was $12,000. During the month of June, the direct materials totaled $50,000; direct labor totaled $30,000; and $24,000 of overhead was applied to production. Finished Goods was debited $100,000 during June.

CleanCom Company applies overhead at a predetermined rate of 80% of direct labor cost. Job number 8, the only job still in process at the end of June, has been charged with manufacturing overhead of $3,400.

What was the amount of direct materials charged to Job numer 83?

$4,250 $3,400 $8,350 $7,580