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 material $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 $18,000 for applied overhead. Direct labor cost of Job B at year-end is: Select one: O a. $30,400 b. $10,000 O c. $9,000 O d. None of the answers given O e. $13,000