Loraine Company applies manufacturing overhead to jobs using a predetermined overhead rate of 70% of direct labor cost. Any under- or overapplied overhead cost is closed to Cost of Goods Sold at the end of the month. During August, the following transactions were recorded by the company:

	Raw materials (all direct materials):
		Purchased during the month				$30,000
		Used in production				$31,000
	Labor:
		Direct labor hours worked during the month				3,000
		Direct labor cost incurred				$27,000
		Indirect labor cost incurred				$6,000
	Manufacturing overhead costs incurred (total)					$19,000
	Inventories:
		Raw materials (all direct) August 31				$8,000
		Work in process, August 1				$7,600
		Work in process, August 31				$15,000	*
			*contains $6,000 of direct labor cost

The amount of direct materials cost in the August 31 Work in Process inventory account was:

1) 4,200

2) 4,800

3) 10,200

4) 9,000