Kimkum contractors uses a job order costing system. The work in process inventory balance on December 31, 2020, consists of Job # 140, which has a balance of Shs. 95.000. Job # 140 has been charged with manufacturing overhead of Shs. 25,500. Kimkum allocates manufacturing overhead at a predetermined rate of 65% of direct labor cost. What was the amount of direct materials charged to Job # 140? Select one: O A. Shs. 30,679 0 B. Shs. 64,321 O C. Shs. 64.231 OD. Shs. 30.769