Company XYZ applies overhead cost to jobs on the basis of direct labor cost. Job A, which was started and completed during the current period, shows charges of $15,000 for direct materials, $13,000 for direct labor, and $26,000 for overhead on its job cost sheet. Job B, which is still in process at year-end, shows charges of $12,400 for direct materials and $6,000 for applied overhead. Direct labor cost of Job B at year-end is: Select one: a. $3,000 O b. $13,000 O c. $4,000 O d. $18,400 O e. None of the answers given