Mallet Company has only Job 844 in process on March 1 of the current year. The job has been charged with $2,000 of direct material cost, $2,500 of direct labour cost, and $1,750 of manufacturing overhead cost. The company assigns overhead cost to jobs at a predetermined rate of 70% of direct labour cost. Any under- or overapplied overhead cost is closed to Cost of Goods Sold at the end of the month. During March, the following activity and amounts were recorded by the company:

Ending work in process inventory contains $5,500 of direct labour cost.

The amount of direct materials cost in the March 31 work in process inventory account was:

$5,150.

$9,350.

$9,000.

$3,850.