job order cost system. The following debits (credits) 3. Birk Company uses a appeared in Birk Company's work in process account for the month of April 2019: April Description Amount Balance $ 4,000 24,000 16,000 12,800 (48,000) 30 Direct materials 30 Direct manufacturing labor Factory overhead To finished goods 30 30 Birk Company applies overhead to production at a predetermined rate of 80% of y l direct manufacturing labor costs. Job No. 5, the only job still in process on April 30, 2019, has been charged with direct manufacturing labor of $2,000. Required: What was the amount of direct materials charged to Job No. 5? Joh ard ting1 find h iFirst