Denver Company uses a job costing system. The work in process inventory on December 31 consisted of Job No. 173 with a balance of $67,200. Job No. 173 has been charged with manufacturing overhead costs of $20,200. Denver allocates manufacturing overhead costs at a rate of 50% of direct labor cost. What was the amount of direct materials charged to Job No. 173? A. $10,100 B. $6,600 C. $6,800 D. $13,400