Huang Corp has a job-order costing system. The following debits (credits) appeared in the WIP account for the month of June: $12091 43503 Balance, June 1 Direct materials Direct labour Overhead applied Transfer to finished goods 30365 27398 (93524) Huang applies overhead at a predetermined rate of 90% of direct labour cost Job 232, the only job still in process at the end of June, has been charged with manufacturing overhead of $2949. What was the amount of direct materials charged to Job 232? Select one: a. $13607 b. $19833 C. $3277 d. $2949