Lucas Co. has a job order cost system. For the month of April, the following debits (credits) appeared in the general ledger account, work-in-process:

April
1	Balance	$24,000
30	Direct materials	80,000
30	Direct labor	60,000
30	Factory overhead	54,000
30	To finished goods	(200,000)

Lucas applies overhead to production at a predetermined rate of 90% based on direct labor cost. Job No. 100, the only job still in process at the end of April, has been charged with factory overhead of $4,500. The amount of direct materials charged to Job No. 100 was

Question 8 options:

A)

$4,500.

B)

$18,000.

C)

$5,000.

D)

$8,500.