Denver Company uses a job costing system. The work in process inventory on December 31 consisted of Job No. 173 with a balance of $66,300. Job No. 173 has been charged with manufacturing overhead costs of $20,900. Denver allocates manufacturing overhead costs at a rate of 60% of direct labor cost. What was the amount of direct materials charged to Job No. 173? A. $10,567 B. $18,880 C. $12,540 D. $8,313