Hwee Corporation has a job order costing system. The following debits (credits) appear in the firm's work in process account for the month of April: April 1, balance April 30, direct materials April 30, direct labour $12,000 $40,000 $30,000 $27,000 ($97,000) April 30, overhead applied April 30, to finished goods Overhead is applied at 90 per cent of direct labour cost. There is only one job still in process at the end of April, and this job has been charged with $2,250 factory overhead. What was the amount of direct materials charged to that job? $9,000. $7,250. $2,500. $4,250.